New Public Management Concept To The Grassroots Organization Construction Of The Inland Revenue

In the late 1970s, The new public management theories developed countries to the rise of public sector management practice has brought profound changes. Tax authorities as a government law enforcement economy to the public sector, a growing number of the government to the Inland Revenue Department as industrial and commercial enterprises, and it encourages taxpayers from the perspective of voluntary compliance with its performance evaluation. In order to achieve the goals set, largely from Western countries organizational settings, human resources management and performance evaluation mechanism several angles tax reform and perfect the organizational management.China's grass-roots organization is tax revenue the specific vector work, and its main function is to implement the state's tax laws and regulations and completion of tax assignments, do a good job building of the contingent of cadres. The tax organization in the traditional mode, over the years, grass-roots organizations tax for economic construction and social development has made great contribution. However, as China's rapid economic and social development, and various social conditions and the economic situation has undergone profound changes in the traditional sense tax organizations at the grassroots level the operation process of gradually exposed many problems, which urgently needs a new theory and practice. guidance.Thinking of the new public management theory and practice of developed countries to strengthen tax administration advanced experience and strengthen our grassroots organization construction tax provide a useful reference. The existing grass-roots organizations with tax status, we propose the establishment of an "efficient, streamlined service" tax grassroots organization construction goals and objectives of the grass-roots tax on the organizational model was discussed.