Study On The Follow-up Supervision Of Tax Administration Approval Under The Background Of "Decentralization,Administrationy,Service"

In order to further simplify the government and decentralize power and create a good business environment,the State Council has initiated the reform of the administrative examination and approval system.The tax system of our country has responded positively to the call of the state,further decentralized the power of administrative examination and approval,and the administrative examination and approval has been decreasing and standardized.The administrative examination and approval system has changed from examination and approval system to record system.At the same time,the change of the tax administrative examination and approval system has brought about the change of the traditional tax work mode,and brought forward new difficulties in the follow-up supervision.At present,according to the relevant documents of the State Administration of Taxation,the Dali Tax Bureau cleans up the matters of administrative examination and approval and reduces the relevant information submitted.With the deepening of reform,the supervision mode of replacing management with examination and approval has changed from "beforehand" to "in-process and after-event",thus causing a series of follow-up supervision problems in the work.Based on the new public management theory,risk management theory and governance theory,this paper analyzes the follow-up supervision of administrative examination and approval of Dali Taxation Bureau by using the method of literature research and case analysis.We will focus on the recent decades,the tax administrative examination and approval system changes,focusing on the "Decentralization,Administrationy,Service".On the basis of comprehensive review of administrative examination and approval,this paper analyzes the background,principles,contents and objectives of the reform,and analyzes the problems,causes and current situation of the follow-up supervision.Combining with the experience of other regions in tax administrative examination and approval supervision and learning from it,the countermeasures and suggestions for further improving the follow-up supervision of tax administrative examination and approval are finally formed under the background of "Decentralization,Administrationy,Service".The research content of this paper includes five parts.The first part is about the reform of "Decentralization,Administrationy,Service" and its impact on the tax administrative examination and approval.The second part is the follow-up supervision and theoretical basis of the examination and approval.The third part is the analysis of the present situation,problems and reasons of the follow-up supervision of the administrative examination and approval of Dali Tax Bureau.The fourth part is the follow-up supervision experience and reference for other regions in China.The fifth part is the countermeasures and suggestions to further improve the follow-up supervision of tax administrative examination and approval under the background of "Decentralization,Administrationy,Service".