Research On The Policy Execution Ability Of Tax Departments

"Good policies need to be implemented hard.”Any policies and regulations need to be implemented before they can take root.Tax authorities,as an important guarantee department of national financial revenue,have a direct impact on the effectiveness of national financial and economic policies.Under the background of economic restructuring and decentralization,how to put forward suggestions that can improve the status quo and improve the level of policy implementation according to the prevailing problems of tax departments is of vital importance to actively exert the fiscal and economic functions of tax revenue and create a business environment for tax revenue.Starting from the concept of executive power and the theory of policy implementation,by means of literature research,quantitative analysis and empirical research,this paper makes full use of the theory of public policy implementation model and takes the implementation of preferential VAT policies for agricultural enterprises in D County as an example,taking the implementation of preferential policies of D County Tax Bureau Concerning Agriculture and VAT as an example,and illustrates that the existing policies of D County tax bureau are not complete based on the data of tax collection and management system.To achieve the expected goals,the efficiency of policy implementation is low,the participation and compliance of taxpayers is low,and the external environment of policy implementation is immature.According to the theory of public policy execution,the reasons for the problems are imperfect policy execution mechanism,limited quality ability of executing subject,deficiency of tax-handling ability and legal consciousness of executing object,insufficient awareness of creating external executing environment and inadequate measures.These problems and reasons are not only unique to D County tax bureau,but also generally applicable to tax department.Therefore,there are some problems.It has strong practical significance.Finally,combined with the theory of organizational behavior and Weber's bureaucracy theory,according to the four causes of the problem,the paper puts forward suggestions to improve the policy implementation ability of tax authorities:to improve the policy implementation mechanism,to improve the executive ability of the main body,to guide the executing objects to enhance their tax ability and legal awareness,and to build an external environment conducive to policy implementation.By perfecting various mechanisms and giving full play to the leading role of the executive body,constantly optimizing and improving the level of policy implementation,and according to the "barrel principle",all the elements of policy implementation are free from shortcomings,so as to better promote the implementation of tax departments' policies.