| Establishment management is an effective means for Chinese authorities to specify institution setting and personnel allocation and to exercise its administrative function.As the tax system is an important part of national administrative system,doing research on upgrading the establishment management of tax system is beneficial to improve tax administrative efficiency,optimize human resources allocation and strengthen tax cadre management.S is the pioneer and experimental city of the Reform and Opening-up Policy;thereby its economic development has been high-profile.As a national tax bureau in special economic zone,S National Tax Bureau undertakes vital function of tax collection,tax management,tax service and tax inspection.That doing research on optimizing establishment management,scientifically allocating S National Tax Bureau establishment resources and enhancing the talent supply-side reform is strongly related to the team construction quality of S National Tax Bureau and tax modernization development.This paper presents the historical evolution and current situation of tax system establishment management and summarizes related establishment management research at home and abroad by adopting the methods of literature research and in-depth interview and integrating materials from HR department of S National Tax Bureau.From in-depth interviews,it is found that the institution setting should be upgraded,post setting is unreasonable,inadequate staff & division establishment become obvious,assessment indexes of establishment are incomplete and establishment management is inefficient.All of those problems are the result of current regulation construction situation,establishment management philosophy and complex ratifying indexes of staff & division establishment.In order to solve these problems,this paper summarizes the advanced experiences on establishment management at home and abroad including experience on implementing the system of incomplete tax distribution from Japan,scientific institution setting,advanced information construction,widespread tax agency market in America,and experience of strict,scientific and innovative establishment management in Huaihua city,Hunan province.Basing on the situation of S National Tax Bureau establishment management,this paper finally puts forward six suggestions for it to optimize establishment management which is regulation construction of establishment management should be strengthened,staff &division establishment ratifying model should be built up so as to scientifically ratify establishment,institution setting should be optimized,organizational leadership should be strengthened,information construction should be accelerated and tax agency market should be cultivated. |