"To Approve After The First Censor" Tax Collection And Management Mode Of Operation And Perfect Strategy

In2010, according to "to approve after the first censor" mode pilot, the Wuhan local taxation bureau commences to deepen the reform of tax administration.Under the overall guidance of the State Administration of Taxation on tax specialization reform, the reform of tax administration in Wuhan, which is with "to approve after the first censor" mode at the core, has steadily advanced, and achieved good operational effectiveness, widespread concern by the community. Like many new things, the operation of "to approve after the first censor" mode still exists series of problems, as the concept of reform and process design are less developed, the supporting the construction is incomplete.These problems in varying degrees, affect the in-depth development of the reform.Based on the new public service theory, this paper starting from the perspective of the construction of the modern administrative system, drawing on the experience of reform and run mode of international tax administration, combining with "to approve after the first censor" mode operation to discuss the solution to the aforesaid problems. First of all, we should ascertain innocent implementation and the unification of the power as two main characteristics of "to approve after the first censor" mode and define the mode. Secondly, utilize the new public service theory to assess the construction and the reform direction of the tax administration and tax services. Thirdly, gain construction experience in the specific administration measures by means of drawing on the experience of advanced international tax administration.Finally, around the tax source management and tax service, propose specific measures for the reform of tax administration in deepening "to approve after the first censor" mode through the following five aspects:the construction of tax administration philosophy, the application of risk management theory, the organization construction, the "final censor" core system construction and the information construction. The "Post Approve" mode which goal is to strengthen tax source management is the most important of system construction. This paper discussed the necessity and feasibility of the two tax collection measures(Tax assessment and auditing inspection) as the "Post Approve" mode’ core system. On the basis of research on two specific measures’ construction, it conducted a comprehensive study on the effective convergence of tax assessment and auditing inspection. In addition, research approaches of literature survey, investigation, induction and comparative analysis have also been used. Through empirical research to depth analysis of the direction of the reform of "to approve after the first censor" mode, to build the basic framework of Wuhan local taxation collection reform. In this framework, adhere to the building concept, which contents the service administration, administration of the Rule of Law, transparent administration, interactive administrative efficiency administrative; the various tax-related matters by links traumatizing and quantitative researching to identify the influencing factors of each node, thereby establishing a unified and efficientthe tax collection process.This is to promote the "to approve after the first censor" mode providing protection to enrich the mode’s reform the theory and practice, and provides concrete construction advice to it. The innovation of this paper is the first use of the new public service theory to study the "to approve after the first censor" mode.The structure of this paper starts from the practical issues to theoretical analysis, using theoretical analysis to guide practice construction to avoid the one-sidedness of the simple problem-solving issues.