Research On Tax Source Management Under The Background Of "Streamline Administration,Delegate Powers And Improve Regulation And Services" Reform

As China is stepping to a higher stage of economy development,to reduce the enterprise cost and increase the competitiveness of enterprises,china's taxation administration start the reform to streamline administration,delegate powers and improve regulation and services.Facing the increasingly complex situation of enterprise organization form and operation mode,for the taxation administration,a more efficient tax source management mode is needed to cope with the reform.In this situation,taxation administration all over the country have begun to reform their tax source management to find a suitable mode for their local actual situation,seeking a point of agreement among "innovation","feasibility" and "actual management needs".The local taxation bureaus of L county started the reform of tax source classify-management on January 1,2017,which achieved a preliminary effectiveness.In 2018,after the combination of state and local taxation bureaus,the taxation bureaus of L county optimized the reform by summarized the reform experience in early stage and integrated the different characteristics of state and local taxation bureaus.This article takes the the taxation bureaus of L county as the research object,on the basis of the new public management theory,through comparative analysis,literature analysis and case analysis,I research the L county's tax source management under the background of the reform to streamline administration,delegate powers and improve regulation and services.First of all,the paper expounds the concept of the reform and tax source management,and points out the importance of taxation bureaus to improve the level of tax source management in this background;The second is to analyze the current situation of tax source management in L County,including the work pattern and effect;The third is to summarize and analyze the problems of L County's tax source management on human resources,information data application,organization and process setting and third-party managers;Finally,the corresponding suggestions for the problem are put forward,including optimize human resource management system,improve the level of information technology,improve the level of classify-management and optimize third-party management system.Through the above suggestions,L county's tax source management will fit to the reform of "streamline administration,delegate powers and improve regulation and services",and it will provide a reference on tax source management for tax Bureau of L County and other place.