Research On Improving The Operation Efficiency Of Tax Institutions

In 2018,a new round of institutional reform of the party and the state was officially launched,and the national tax and local tax departments were "united" again after "separation" in 1994.The new tax authority implements a "dual leadership and management system dominated by the State Administration of Taxation and the provincial(autonomous region and municipality directly under the central government)" and specifically undertakes the collection and management of various taxes,social insurance premiums and non tax income within its jurisdiction.Four years after the implementation of the reform,the operation efficiency of the new tax authority not only tests the effectiveness of the reform to a great extent,but also is of great significance to continue to deepen the reform,straighten out the tax mechanism and system,and establish a modern tax collection and management system.As a representative provincial tax bureau in terms of tax source,personnel and region,the tax system of province a takes it as a sample to study the operation efficiency of the new tax agency after the institutional reform,which has important reference value.After the institutional reform,the tax system of province a has achieved fruitful reform results,the taxes collected have increased steadily,the new social security responsibilities have been accepted smoothly,the quality and efficiency of tax collection and management have been greatly improved,the tax service level has been continuously improved,the tax law enforcement and tax compliance have been more standardized,and the construction of cadres in the tax system has also been strengthened.However,after the reform,it also exposed a series of problems,such as the operation mechanism system is not smooth,the efficiency of human resources is not in place,the efficiency of tax service is not high enough,and there are still shortcomings in the efficiency of tax collection and management,which affect the operation efficiency of the new tax authority.This paper believes that the reasons for these problems are not only that the new management system has not been completely straightened out,that the original national tax and local tax work tradition has not been fully integrated,that the ability and quality of the cadre team can not fully meet the new requirements of the reform,that the remaining problems of the reform have not been solved in place,and that the promotion role of performance management has not been brought into full play.In view of these problems,this paper puts forward countermeasures and suggestions on Strengthening Ideological and political guidance,straightening out the internal working mechanism,improving the performance appraisal system,strengthening the construction of organizational culture,setting up institutions scientifically and reasonably,promoting the construction of tax informatization,strengthening the construction of cadre team and so on.