| The level of execution of government departments is a prerequisite for the effective implementation of policies,which directly affects the public interest of the people and the credibility of the government.Since the former Premier Wen Jiabao of the State Council in 2006 proposed in the government work report to "establish and improve the administrative accountability system and improve the government’s executive power and credibility",the construction of executive power has been a hot topic that the Chinese government continues to pay attention to.As an important government department,the tax department has the important responsibilities of raising financial revenue,regulating the market economy,and narrowing the gap between the rich and the poor.Its level of execution determines the effectiveness of the tax department in fulfilling its duties.As the frontier position of taxation work,the county-level taxation department is the key to the effective implementation of various national taxation policies.However,from the actual situation,there are still problems such as insufficient execution rigidity,weak execution speed,slow execution speed,low execution height,and low execution validity in the execution capacity construction of the grassroots tax department,which is difficult to meet the needs of reform and development.Therefore,under the new situation of economic development,it is of great practical significance to discuss the issue of improving the executive power of grass-roots tax departments.This article takes the tax bureau of Area A as the research object,guides the new public service theory and tax cost theory,uses case studies and literature research methods,and builds an analysis framework for the execution of the grassroots tax department.The existing problems and causes of the execution capacity analysis were analyzed,and the countermeasures and suggestions for the improvement of the execution capacity were put forward.It has certain reference value for the A district tax bureau to strengthen the execution capacity construction.The research results of this article show that: since the merger of the tax bureau in Area A,some measures have been taken in the construction of execution capacity,and certain results have been achieved.However,there are also problems such as insufficient rigidity of execution,weak execution strength,slow execution speed,low execution height,and low execution validity.The reason is that the comprehensive quality of the executive body of the tax bureau in Area A is poor,and the participationof the execution object is not high.1.The implementation mechanism is not scientifically perfect,the utilization level of execution resources is low,and the execution environment has obstacles.Therefore,to enhance the execution ability of the tax bureau in Area A,we should improve the quality of the execution subject,enhance the compliance ability of the execution object,stimulate the execution mechanism to create vitality,improve the efficiency of execution resource utilization,and promote the continuous optimization of the execution environment. |