Study On Enterprise-like Reform Of Taxation Administration Organizations

In the field of taxation research, more and more attentions have been paid on taxation system, taxation policy, taxation administration, and construction of taxation public official team. In contrast to the focuses mentioned above, however, it seems that researches on construction and reform of organization of taxation administration have been almost ignored. Especially, current organization of taxation administration is not optimal, and organization failures may occur to some extent; therefore, it is necessary to study the realistic demands intensively.Macroscopically, new requirements have been put forward to the organization of taxation administration, a typical administrative organization, with the influence of New Public Administration Movement and progress of market economy; i.e., the organization of taxation administration in China should acclimatize itself not only to the background of government reform, but also to that of financial and taxation system reform. Microscopically, it has become an important topic of taxation practice to introduce advanced management idea based on objective laws, and to perfect the organization system of taxation administration, enhance efficiency of management, optimize disposition of resources, and improve the ratepaying service by means of information technique. So far, in the taxation system, an all-function, consistent and high-performance, safe and stale information management system is being constructed to achieve information sharing and strict supervision. Under this condition, new requirements on organization of taxation administration include: (1) process-centering of taxation administration, (2) informatization of management, and (3) highly efficient ratepaying service. Therefore, at present, in order to intensify the reform of taxation administration, the innovated thought and reforming method should be encouraged to understand and grasp the requirement on establishment of new structure of modern taxation administration, and to construct a highly efficient organization system of taxation administration with features of modern time. This topic, Enterprise-like Reform of Taxation administration Organizations, is valuable not only in theory, but in practice as well. So far, lots of significant researches have been carried out on organization of taxation administration, and much attention has been paid on power of taxation and cost of taxation. Therefore, it is meaningful to study the taxation administration organization in terms of organization, which can not only make up for the"loss"of some other researches, but also combine the above-mentioned two aspects in macroscopy and microscopy with practice of taxation.In China, direction of theories is necessary for the practice of construction of taxation administration organization system; especially, the experience of construction of taxation administration organization system in developed countries of market economy is worthy of learning and reference, which also attracts the attention of theoretical circle, industrial circle (taxpayer) and tax authority. In theoretical study, however, there is not yet any monograph on organization of taxation administration system based on the structure of organization in China; therefore, the study of this present thesis is to supply the gap in theory.In this present thesis, a basic clew is followed, i.e.,"Reform patterns of administration organization→Strategic choice of enterprise-like reconstruction based on reform of administration organization→consideration of enterprise-like reconstruction of administration organization"; furthermore, systemic description has been carried out for enterprise-like reconstruction of taxation administration organization through theoretical construction, typical analysis, and recommendations. This present thesis consists of 7 chapters.The first part of this thesis is theoretical construction, including the first three chapters, which is the foundation of this research. Briefly, in Chapter 1, the following items have been introduced: purpose and significance of this study, assumption for this study, pattern and method, and systemic structures. In Chapter 2, literatures have been reviewed on reform of taxation administration organization in China and other countries, and international tendency and questions to be considered on reform of taxation administration organization have been presented after comprehension of achievements of previous studies. In Chapter 3, the reform pattern of taxation administration organization has been classified according to the variation of economic system, and two patterns have been suggested, i.e., the administration-oriented close pattern and the enterprise-oriented open pattern, of which the advantages and shortcomings of both pattern have also been analyzed; furthermore, the direction of reform of taxation administration organization has been indicated.The second part is typical analysis, which lay the foundations for this thesis, constructing Chapter 4. In this part, viewed from new public administration, a strategic choice of reform of taxation administration organization has been brought forward clearly, i.e., enterprise-like reform, of which the decisive factors, including evolution tendency, problem analysis and driving conditions, have been analyzed based on the history of reform of taxation administration organization since the establishment of P. R. China. It is pointed out that this choice reflects the evolution tendency of interaction of the administration organization and the reform of economy and society. Moreover, the problem existed in current organization of taxation administration indicates that the enterprise-like reform is the correct choice. In addition, the driving condition for enterprise-like reform of taxation administration organization has been studied in terms of policy, economy, society and technology.The third part consists of Chapters 5, 6, and 7, in which recommendation is provided. In Chapter 5, the basic frame for enterprise-like reform of taxation administration organization in China has been studied; after discussion of principle for enterprise-like reform of taxation administration, the goal orientation for the enterprise-like reform is provided in detail. The improvement of pattern and structure of open taxation administration organization is studied, including construction of flat organizational pattern and plate structure for administration, and the reform of system of open patterned taxation administration organization is explored intensively. In Chapter 6, the operation mechanism of enterprise-like reform of taxation administration organization is studied, including deconstruction of operation mechanism of open patterned taxation administration organization in terms of operation flow and performance management. In Chapter 7, problems on ratepaying service during operation of open patterned taxation administration organization have been studied, including analysis of public products and services provided by taxation administration organization, relationship between ratepaying service and clients, and optimization of tax levy and paying; the taxpayer-oriented idea is stressed, which is also the basic purpose of enterprise-like reform of taxation administration organization.The original intention for research of this thesis is theoretical innovation, of which the purpose is to establish a basic theoretical framework system for taxation administration organization with Chinese characteristics. The topic of this thesis, enterprise-like reform of taxation administration organization, is innovative; during the research, previous research findings from other people are adopted and developed critically, and the idea of innovation has been persisted in construction of theoretical system, including:(1) A new definition of taxation administration organization. In this thesis, it is indicated that, although taxation administration organization is fruitful in practice, the theoretical study is lagged behind. There is neither detailed explanation nor strict definition of taxation administration organization in literatures. According to evolution of conception of taxation administration and some clues of research, the traditional taxation administration organization is an organization in charge of tax collection, management and inspection, in which the personnel takes various responsibility, power and task in accordance with national tax laws. Based on this conception, the taxation administration organization is defined in this thesis as follows: A taxation administration organization is a taxpayer-oriented public service organization undertaking taxation administration, taxation inspection, ratepaying service and legal relief in accordance with lawful duties, in which service is essential and performance is pursued. This definition differs from the traditional ones as follows: in orientation of organization, demands of administrative enforcement is stressed in the traditional one, while demands of taxpayer is stressed in the new one; in organization structure, the traditional one is based on management, but the new one is on service; in target of organization, completion of task is stressed in the traditional one, while performance is pursed in the new one; in the responsibility, according to the traditional definition, the administration organization has only the responsibility of collection, management and inspection, while service and legal relief are supplemented in the new one; in characteristic of organization, legal enforcement is stressed in the traditional conception, which indicates that the taxation administration organization acts as an enforcement department; according to the new definition, in addition to the legal enforcement, the taxation administration organization is also treated as an organization of public service.(2) The classification of reform patterns of taxation administration organization has been attempted, in which the development is stressed. As the economic structure of China is in the conversion from planned economy to market economy and the government function is from management to service, the taxation administration organizations in China are classified as two types: the administration-oriented close pattern and the enterprise-oriented open pattern. The former is an administrative (bureaucrat) pattern, corresponding to the planned economy system and the initial stage of conversion from planned economy to market economy, of which the characteristic is that the design of organization structure of taxation administration is tax-authorities-oriented, and the status of administration is stressed; in this pattern, the demand of administration, other than extrinsic object, or taxpayer, is considered, and a dispersed collection mode based on special tax administrators is adopted, of which the character is close administration. In contrast, the enterprise-oriented open pattern corresponds to socialist market economy system, in which the taxpayer is respected and treated equally to the tax authorities; in this pattern, both the service and administration are stressed, and the administration is attempted to satisfy various taxpayers.(3) Enterprise-like reform of taxation administration organization is the basic direction pattern choice. Although the taxation administration organization differs from enterprises in nature, it does not mean that they are opposite and repellent to each other, because some common features are involved in both of them, e.g., input and output, how to"manufacture", and how to manage. Enterprise-like reform of taxation administration organization reflects the basic direction for choice of reform pattern of taxation administration organization, of which the essence includes system reform of taxation administration organization and optimal arrangement of taxation administration resource. In terms of impetus, enterprise-like reform of taxation administration organization is the intrinsic requirements of organization system (i.e., objective choice of optimal arrangement of taxation administration resource.), and is driven by operational environment of organization (resulted from interaction of government reform and enterprise reform). The basic meaning of enterprise-like reform of taxation administration organization is that, during taxation administration and public service provided by taxation administration organization, some effective measures for operation and management of enterprise are to be imitated or used for reference in some aspects and to some extent, including management ideas, organization system, operation system, human resource administration and management process, so that the taxation administration organization can own market sensitivity and adaptability to change, just as the enterprise, in order to promote the service level and credit of taxation administration organization. Furthermore, in this thesis, it is indicated that enterprise-like reform is not equal to running as the enterprise completely; instead, the word"reform"implies"imitation"and"to some extent";"imitation"means emulation and reference, and"to some extent"means the emulation and reference should be carried out in some aspects and to some extent.(4) The key for solving longitudinal multi-level problems is the flat organizational pattern and plate structure for taxation administration. It is indicated that, in the enterprise-like reform of taxation administration organization, the flat organizational pattern and plate structure for taxation administration is the key for solving longitudinal multi-level problems. Taxation administrations at provincial level or below, including the National Tax system and Local Tax system, are all complete taxation administration organization systems, both longitudinally and transversally. The"flat pattern"is selected for taxation administration organization at transformation stage, of which the main content is implementation a structure pattern for taxation administration organization, i.e.,"direct management from provincial level to county level"and"integration of office and grass-roots". Moreover, it is important to break the tradition of establishment of taxation administration based on administrative jurisdiction and budget grade. The plate structure of taxation administration organization means that the layout of taxation administration organization depends on economic tax source, and the levels of taxation administration organization depend on degree of data concentration and data stream. The plate-structure pattern of taxation administration organization should be constructed mainly with plates, supplemented with levels; this is another form of flat structure. The plate structure of taxation administration organization can be achieved through the following 3 modes: (1) the plate-structure administration may be implemented based on current taxation administration organization in accordance with the"Six Unities"; (2) the taxation administration organization may be constructed based on plates of taxation administration, other than administrative divisions, according to the requirement on tax sharing system; (3) It may also be achieved by merging national and local tax offices or their functions within the plate of taxation administration. In this thesis, it is concluded that the keys of construction of plate structure and implementation of plate-pattern administration lie in the unification and standardization of plates of administration, and the flaw and contradiction of taxation administration resulted from multiple administration, function cross, or difference in understanding of policies should be avoided.As an exploration, the defect of this present thesis is as obvious as the innovation. Limited by the author's educational level and energy, the framework of theoretical analysis that the author tries to constructed in this thesis is just a rudiment, the viewing angle, tool, method and content of this research is to be perfected; moreover, verification of more practice is also necessary; especially, there is a blank in establishment of relevant mathematic model, and the analysis of its practice is somewhat general and superficial. All of these need further supplementation, extending and perfecting.