Study On The Administration Of Tax Authorities After The Combination Of National And Local Taxes In Oroqen Autonomous Banner

On March 17,2018,13th session of the National People's Congress examined and passed the "deepening the reform of the party and state institutions plan",decided to reform the existing national tax,land tax collection and management mode,the following countries at the provincial level,provincial and institutions merger,the merged its jurisdiction of the tax department is responsible for various tax and non-tax revenue collection and management work.At present,tax authorities at and below the provincial level have gradually completed the merger of state and local tax authorities in accordance with the unified national deployment plan,established new tax authorities,and smoothly completed the merger of state and local tax authorities,making remarkable achievements.However,there are still problems and challenges in the process of further improvement and optimization of the new institutions after the reform.This article from the new institution after the merger of local institutions of authority management perspective,the selection of the Inner Mongolia autonomous region orogen first-hand data as an example,in-depth research on investigation and analysis,extensively absorb foreign and domestic other parts of the institutional reform and tax authority management experience,analysis of the land tax combined new institutions orogen first-hand the state administration of taxation,tax bureau in the authority management problems,analyze its reason,put forward the scientific,effective and feasible countermeasure analysis,so as to optimize the land tax combined new tax agency internal administration,lower administrative costs,improve administrative efficiency.To form a tax administrative management system with scientific and efficient institutions,full utilization of information resources,reasonable personnel allocation and high quality and efficient operation,and further enrich relevant theoretical research,so as to provide reference for the new tax authorities in other regions after the merger of national and local taxes to further optimize their management.The first chapter is the introduction,mainly introduces the research background and research significance of the paper,and summarizes the research achievements of other domestic and foreign experts and scholars in this field.On this basis,the research ideas,technical routes and research methods of the paper are sorted out.The second chapter explains the three related concepts involved in the paper:the combination of state and local taxes,the administration of government and the administration of tax authorities.The third chapter analyzes the current situation of the management of local taxation organs in the Oroqen Autonomous Banner,including the measures and effects of optimizing the management of local taxation organs in the Oroqen Autonomous Banner,the main problems in the management of local taxation organs in the Oroqen Autonomous Banner,and the causes of the problems.The fourth chapter analyzes the advanced experience in the reform of domestic and foreign institutions and the administration of tax authorities.Foreign countries learn from the United States,the United Kingdom,Germany's tax authority management and construction experience,domestic aspects learn from Shanghai and Hubei Suizhou city in the reform and tax authority management of advanced practices.Then,the experience of the administration of the tax bureau under the Oroqen Autonomous Banner after the reform is extracted.In the fifth chapter,the emphases of the thesis are put forward,on the basis of analysis and reference,the countermeasures to further optimize the management of tax authorities after the combination of local taxes in the banner of Oroqen Autonomous Banner.This paper mainly puts forward optimization Suggestions from several aspects,such as the relationship between tax authorities and local governments,the establishment and operation of internal institutions,personnel and financial management,and the management systems of tax authorities.In the last part,the research process and results are summarized.