A Study On The Administrative Efficiency Of Grass Roots Taxation After The Consolidation Of State And Local Taxation

In order to meet the requirements of today’s social development and economic construction,China began a major reform of the tax collection and management system in 2018,bringing an end to the situation that the national and local tax were divided into24 years.The merger of the state and local tax authorities shows that China’s tax collection and management system has entered a new era and taken an important step.It is also an effective means to promote the transformation of government functions,promote the implementation of the "free management and service" policy,and improve the tax collection and management methods.At the same time,it also brings great pressure and challenges to the operating mechanism of the entire tax system and the cadres and staff.After the merger of national and local taxes,China’s tax collection and management level and ability will face new opportunities and tests.Since the merger of state and local taxes,although some achievements have been made in staffing,department setting and policy formulation,there are still a series of problems waiting to be solved in the newly established organs.How the combined tax authorities can effectively improve the tax administrative efficiency and obtain as much tax revenue as possible while reducing the tax costs is a question worth pondering.It is not only the endogenous impetus for the progress of tax authorities,but also the key indicator for the evaluation of tax performance.This paper takes the W county tax bureau as the research object,takes the merger of national and local tax institutions as the background,and studies the tax administrative efficiency as the theme.Carefully study the status,problems and reasons of the administrative efficiency of the tax bureau of W county after the merger of the state and local tax authorities,and put forward specific measures and suggestions that can effectively improve the administrative efficiency of the tax bureau of W county in combination with the actual situation of the tax bureau of W county.This paper believes that the tax administrative efficiency of the tax bureau of W county will be affected to some extent after the merger of the state and local tax.The main factors affecting the efficiency are: the working methods of the staff of the former state and local tax are different,and it will take a period of run-in after the merger;After the merger of state and local taxes,the functions of the institutions were duplicated,the responsibilities were not clarified,and the administrative efficiency was low;After the merger of state and local taxes,the number of personnel has increased significantly,the competition has become larger,and promotion is difficult;The window service level of the tax hall is not high;It will take a long time to integrate the collection and management information of both sides after the merger of state and local taxes;Taxpayers are still accustomed to the working mode before the merger of state and local taxes,and do not adapt to the new collection and management system in the short term after the merger of state and local taxes;Low informatization of tax collection and management;The efficiency evaluation mechanism is not well established.In view of these factors,improving tax efficiency should start from clarifying the responsibilities of the organization,optimizing personnel allocation,improving the level of tax service,building a harmonious relationship between tax collection and payment,implementing a scientific and efficient tax collection and management system,and establishing a scientific tax administrative efficiency evaluation system.