A Study On The Collection And Management Efficiency From The Perspective Of Reform In Tax Bureaus

The efficiency of tax collection and management is not only an important index to measure the level of tax management,but also the starting point with which government administrative organs carry out the management reform and the ultimate goal of such management reform.Therefore,it plays a decisive role in the efficiency of the national economy.In recent years,with the gradual transformation from a management-oriented government in China to a service-oriented one,the overall work efficiency of the government has been significantly enhanced.However,from the perspective of the tax bureaus alone,the separation of local tax bureaus from the national ones 24 years ago leads to relatively low efficiency of tax collection and management despite it enabling the central authorities to carry out stricter control over taxes.In view of the trend of merging national and local tax bureaus at and below the provincial level in "Deepening the Reform Program of Party and State Institutions" approved at the Third Plenary Session of the Nineteenth Central Committee of the Communist Party of China held at the beginning of 2018,based on the reality of the merger of the national and local tax bureaus in S County of Henan Province,the theory of government process reengineering is introduced,and an in-depth analysis of reasons for China’s low efficiency of tax collection and management is carried out from the perspectives of both external and internal factors.The relevant factors that significantly influence the efficiency of tax collection and management,such as the size of the bureaus,the organizational structure,thought of the personnel and the internal division of labor following the reform of tax bureaus,are analyzed from both theoretical and empirical perspectives by using the comparative analysis method and the case analysis method.Meanwhile,by drawing the advanced domestic and foreign practical experience in improving the efficiency of tax collection and management,the methods and paths to promote the efficiency of tax collection and management following the reform of tax bureaus in China are explored and summarized in this paper so as to ultimately achieve the goal ofmaximizing the efficiency of tax collection and management.