A Discussion On The Responsibilities Of Grassroots Tax Collection And Management Under The Background Of The Reform Of The Administrative Examination And Approval System

The administrative examination and approval system,as one of the means for taxation departments to perform tax collection and management duties,once played an irreplaceable role in regulating tax collection behavior and safeguarding national tax security.However,the abuse of this system breeds space for rent-seeking power,damages the legitimate rights and interests of taxpayers,and violates the inherent requirements of the market economy.Since the reform of this system in 2001,the responsibilities of taxation departments change a lot,especially those at the grassroots.This article innovatively puts forward the concept of " tax collection and management responsibility at the grassroots".It unifies some used concepts like grassroots tax enforcement responsibility and grassroots tax management responsibility.Starting from the external appearance of the problem,which is linked to responsibility,we focused our analyzing on its internal causes and proposes Suggestions for improvement.The first part clearly puts forward the core concept,and compares and distinguishes it with other similar or related concepts.Based on the theory of responsible government,we focused connotation and extension of grassroots tax collection and management responsibilities;Based on the unified theory of "powers,responsibilities and benefits",we focused on the internal relationship between grassroots tax collection and management responsibilities and the administrative examination and approval system.The second part reviews the reform process,focusing on the specific content of the reform in the field of tax collection and management,and the adaptive adjustments made inside and outside the taxation departments in order to adapt to the reform.The third part takes X Tax Bureau as an example to visually show that with the deepening of the reform,despite the introduction and implementation of various supporting mechanisms,there are still many problems in grassroots.These problems are ultimately related to "responsibility" issues,because of the unclear "responsibility" and the lack of matching rights and benefits.The fourth part aims at the external appearance and internal causes of the issue of grassroots tax collection and management responsibility,and puts forward relevant suggestions: first,we must improve the legal basis;secondly,we must establish a system of the responsibility,and at last,we must improve the accountability system and establish Fault-tolerant and error-correction mechanism system.