Research On The Dilemma Of Grass Roots Tax Law Enforcement Under The Background Of "Decentralization,Management And Service" Reform

In 2003,the central government put forward the relevant issues of the transformation of government functions.The reform of relevant government departments should gradually move forward from the single simplification of administration and decentralization to the combination of decentralization and management,so as to promote the service to a new height.The reform concept of "decentralization,management and service" is constantly moving towards a new starting point in the practical operation step by step.In the 2019 work report,the government pointed out that relevant government departments should work hard to create a good soft environment for development.It can be seen that deepening the reform of "decentralization,management and service" has become an important task to realize the functional transformation of relevant government departments in recent years.The transformation of government functions is one of the most important links in the reform of administrative system,and the reform of "decentralization,management and service" is the most important step in the transformation of government functions.The reform continues the advanced experience of "opening up and invigorating" and the market-oriented reform idea after the reform and opening up.Since the 18th National Congress of the Communist Party of China,the transformation of government functions has been carried out in depth.Under the dual promotion of the central top-level design and grass-roots practice and innovation,the reform of "decentralization,management and service" has continuously achieved new results,creating a high-quality soft environment for high-quality development.The reform of "decentralization,management and service" of the grass-roots government is carried out under the pressure of the upper and lower levels.The performance appraisal of the superior departments to the lower levels and the objective needs of the local economic development are intertwined and superimposed to jointly promote the development of the grass-roots reform,which has certain particularity.While promoting the transformation of government functions,the reform of "decentralization,management and service" of tax departments has some problems in decentralization,combination of decentralization and management,and optimization of services,which not only hinder the deepening of the reform,but also lead to the dilemma of tax authorities that law enforcement can not be more,but risk can not be less,service can not be less,but management must be good.Based on the law enforcement work of tax authorities at all levels in China,this paper further analyzes the embarrassment of tax law enforcement at the grass-roots level under the background of "deregulation,management and service" reform,and has a detailed understanding of a series of explorations made by tax authorities at the grass-roots level and the results achieved.However,there are also some problems,such as the lack of law enforcement resources,the endless occurrence of tax violations,and the mere formality of department cooperation This paper puts forward the corresponding strengthening methods and countermeasures.Only in this way can we better change the dilemma of the current grass-roots tax law enforcement,further improve the level of tax management,and provide a reference for the relevant research on the reform of tax authorities.