An Insight To The Upgrading Of The Administrative Taxation Efficiency At The Grassroots Level In China

A Grassroots taxation agent is a unit which puts into force specific tax laws and regulations, safeguards national sovereignty and fulfills the mission of leaving for the country at the people's service, and it is a bridge which stands between the taxation macro system and administrative relative persons at the micro level. A Grassroots tax agent with the specific administrative act works for taxpayers'compliance in the state's tax system and in international tax intercourse safeguarding the state's tax sovereignty. Therefore, its administrative efficiency is earnestly related to how to fulfill its function and responsibility in a highly efficient way. In this paper, the aim is to probe into our country basic unit tax authorities through the analysis of the current situation of the administrative efficiency, and furthermore puts forward the way of increasing the administrative efficiency. Therefore, this study is a fine attempt to contribute to the legalization of taxation.This paper generally consists of four parts:The first chapter is the literature review to elaborate the significance of taxation legalization.Chapter 2 is the analysis on the status quo of the administrative efficiency. Chapter 2 expounds the function and administrative efficiency of grassroots tax authorities at home and abroad, and the development trend of the administrative efficiency. In this direction proceeds the following study.The third chapter analyzes the status quo of the administrative efficiency. This chapter firstly analyzes the difference in administrative efficiency between basic tax authorities at home and abroad, and then looks for the reasons behind the difference considering the specific historical development environment in China. Based on this analysis, the paper proposes the general idea of upgrading the general idea of the administrative efficiency in grassroots agents.Chapter 4 and 5 are centered on the two paths of upgrading administrative efficiency—"person" and "doing". Chapter 4, from the angle of "person", attempts to establish effective human resource management and incentive system by making reformation in the existing human resources management. Chapter 5 from "doing", makes innovative change in the taxation administration and management at the grassroots level, based on the theory and process of enterprise management.The innovations of this paper are list as follows:First, the analysis of the administrative efficiency of current grassroots tax agency, not limited within the administrative system, but from the perspective of management approaches to study the circumstances of the grassroots tax administration efficiency and targets at the fundamental reason to hider the administrative efficiency. This new perspective brings this research more depth, more accuracy, and more feasibility.Secondly, the way to improve administrative efficiency proposed above, which finds its source in the theories and methods of enterprise management, gives the study theoretical depth and thus is of great importance in practical guide and taxation.