Research On The Problems And Countermeasures In Merge Operation Of Tax Authorities In C City

The reform of tax administration is one of the most important tasks of tax administration in recent years.By verifying“Continuing the Reform Plan of Party and Government Institutions”,Tax reform refers to the reform of the state and local tax collection and administration system.The reform plans to merge state and local tax authorities at the provincial level and below,and implement the dual leadership of the state administration of taxation and local governments to assume the functions of collection and administration of various tax and non-tax revenues within their jurisdiction.After the merger,there will be huge changes in the tax collection and administration system,the establishment of internal institutions,the allocation of HR,the way of tax service and so on.According to the requirements of “Deepening the Reform of the Fiscal and Taxation System”.Local Taxation Bureau of C city completed the merger of state and local tax,formulated and implemented the related plans,redefined institutions function.Besides,The Local Taxation Bureau also carried out the arrangement of the organizational structure,the integration and distribution of staff post,the division of the responsibilities of departments.Up to now,the merger of taxation authorities has been initially completed,but there are still some problems during the reform due to different reasons.The operation quality and efficiency of tax authorities affect the quality and efficiency of tax collection and management and the core interests of the public.Therefore,how to solve the problems in the operation of the merger of tax institutions is an important subject in the current research on the reform of tax institutions.Based on the background of the merger of state and local tax,the research object in this paper is the amalgamation of tax authorities in C city.The aim of this research is to explore the problems,causes and solutions in the amalgamation of tax authorities in C city by using new public management theory,the whole government theory.Process reengineering theory,administrative ecology theory.The collection of data includes several research methods,like documentary analysis,interviewing and case study.The paper finds that the boundary of horizontal department’s responsibility is not clear and the vertical power is solid.The performance management mechanism is not working well.Problems exist in the allocation of human resources.The integration of tax information system is not complete.The service function of the institution is not fully implemented.In view of the above-mentioned problems,the research points out that there are five main causes.Finally,Based on the new public management theory of "customer-oriented,introduction of competition mechanism,emphasis on efficiency",the integrated analysis of the overall government theory of "anti-fragmentation" and the theory of process reengineering,this paper puts forward some suggestions in the five aspects.Including improving the efficiency of personnel allocation and management,straight out the internal responsibilities,improving the performance management system,accelerating informatization,and improving the quality and efficiency of tax services.