A Study On Consolidation Of China's Primary Tax Agency

The primary tax agency is the principal part of the framework of tax authority in China, however, the higher tax revenue influences its efficiency. In recent years, although the local tax authority has made a lot of reform of dismantling and combining the organization, it is not so satisfying. In the final analysis, the cause of the demerit is not the measure itself, but the deficiency in overall consideration; hence, the measure has not achieved the expected result. The thesis tries to raise some suggestion for the"dismantling-combining"reform by discussing the theory and practice of itThe thesis includes three parts.In the first part, it analyzes the status, the function and the basic characteristics of the primary tax agency, outlines the evolution of the primary tax administration agency in China, and discusses the drawbacks of the primary tax agency in China at present.In the second part, it points out the basic content, the goal and the significance of"dismantling-combining"reform, analyzes the necessity of"dismantling-combining"reform from the angle of administration bionomics, and concludes the measure of the local primary tax agency and raises the problems in it.In the third part, it suggests some thoughts on the"dismantling-combining"reform, that mainly is, to act the measure according to time and place and step by step, to make rational layout of primary tax administration agency by reducing the tax cost, to promote the measure by improving the information systems, to innovate the finance system in towns and villages, to cut the relation between the primary tax agency and the village authority, to coordinate the course of the measure in state and local tax authority system.