Merge: Rational Choice, Set By The Tax Authorities

The financial system reform of the tax allocation system was implemented by our country in 1994, at the same time, two sets of tax mechanisms—The national and the local taxation bureau are set up to meet this reform. It has made remarkable effects for thirteen years practice. But we should see that the implement of tax allocation system and the establishment of taxation bureaus are the transitional products in the special period. With the fast development of domestic politics, economical situation and the ways of tax collection, the disadvantages of separate tax organizations have been gradually obvious and discovered many deep-seated problems,. It is proved that this system hasn't been accommodated with the needs of tax collection work in the new situation. Just for this, It is a wise choice for combination of current tax organizations.The Seventeenth National Party congress points out that the reform of finance and tax system should be further deepen, and the public financial system should be perfected. Also, we should set up the suitable system for central and local finance power and affairs power. This will have great effects on the establishment of future tax organizations. Therefore, The thinking of the reform problems for tax organizations itself should be strengthen as well as the attention be paid to the reform of tax system. This article is based on the theories of the subjects of administration, management and public economics, and analysis the main factors which effects the establishment of tax organizations, and discusses the principles of tax affairs organizations' setting, it looks back to the situation of tax affairs organizations' setting and its development direction since the country has been set up. Meanwhile, it analysis the problems of high cost tax, low efficiency collection, the difficulty of enjoyable information and the disunity of executing the law and so on.. It discusses the necessary of combination of tax organizations from the following point: accommodating with the political and financial system of our country, optimizing the tax—taking service, reducing the cost of tax collection, promoting the construction of harmony society. In the new situation, It holds that the time and the condition of combination of tax organizations have been mature with the improvement of legal tax collection and perfected monitor ways and the fasten process of information. It points out that we should implement the tax allocation system but not use tax affairs organizations according to the actual things of tax affairs organizations management. We must in further reform and consummate tax distribution finance system, and combine tax affairs organizations , conformity tax affairs organizations work course, optimize the methods of making tax affairs organizations service according to the principle "efficiency, simplify, unification". Also, we must in further expedite the tax affairs organizations information course. And build, consummate regional tax system. We must increase transferring payment force and syncopate cake in reason and know very well about the responsibilities, rights, benefits between the government and regions. We must strengthen the construction of tax affairs contingents. Thus we could build tax affairs institutions, which are suitable for the present situations of society economics, that is, low-cost, high efficiency, standard management, and high quality service tax affairs institutions.