A Study On The Consolidation Of Primary Tax Institutions From The Perspective Of Tax Governance Modernization

Modernization of tax administration means the modernization of tax system and system execution ability.The consolidation of national and local taxes,which helps to improve the tax system and enhances the ability to implement the tax system,is a reform carried out by the main body of tax system in the process of modernization of tax administration.From the perspective of tax administration modernization,this paper studies the effect and problems of the consolidation of tax authorities.Moreover,taking the reform of tax institutions in L City F Province as an example,this paper deeply dissects the motivations,schemes,effects and problems of the consolidation of tax authorities.Base on these,this paper raises some reflections on the consolidation of tax authorities.From the perspective of the impacts and problems of the tax reform program in the grass-roots tax authorities,this paper discusses ways and measures to reduce tax costs and improve the efficiency of tax collection and management,especially the inefficiency of administration and the lack of corresponding improvement of service quality caused by overstaffed personnel in the reform of tax system.This paper creatively interprets the optimization measures about the"Four Combinations"of the Director Wang Jun of the General Administration of Taxation to provide reference suggestions for the next internal adjustment of the tax system.