Researches On Administrative Efficiency Of Taxation Bureau Of Qinhuangdao Economic And Technological Development Zone After The Merger Of Institutions

Since the reform of tax distribution system in 1994,the state tax and local tax authorities have been separated for 24 years,Tax-sharing system has played an important role in raising funds for China's central finance.However,with the development and transformation of economy and society,local "land finance" and the mismatch between property rights and administrative power is more prominent,which severely restricts the development of local economy.In the context of the new round of institutional reform,the combination of provincial and sub-provincial state tax and local tax institutions,the new tax authorities shall undertake the collection and management of non-tax revenue such as taxes and social security premiums within their jurisdiction,and implement a dual leadership system of the State Administration of Taxation and local governments.After the implementation of the "three definitions" plan and the listing of tax authorities at provincial,municipal,county and township levels,the new tax authorities are gradually on the right track,tax collection and management system reform has entered a new stage.However,after the merger,the tax authorities are faced with such problems as duplication of posts,redundancy of leading posts and personnel,and low administrative efficiency.This paper studies the administrative efficiency of the new tax institutions after the merger.By building the administrative efficiency model of the grass-roots tax institutions can be established to quantitatively analyze the administrative efficiency,reduce the operating costs of the tax authorities and improve the social benefits of tax revenue.This paper collects the data of the operation cost and social benefit of the tax bureau of Qinhuangdao Economic and Technological Development Zone,and measures the operation cost of the organs from five aspects: the number of internal institutions,the number of tax administrators,the administrative operation cost,the level of office electronization,overlapping tasks under dual leadership.This paper measures the social benefits of tax revenue from four aspects: the completion of revenue,the number of tax-related businesses,the intensity of cracking down on illegal tax cases,the development of professional tax-related agencies,simplifying tax matters,and builds a tax administrative efficiency model for grass-roots tax authorities.Using causal analysis,quantitative analysis and comparative analysis,this paper analyses the problems and causes of tax administrative efficiency in Qinhuangdao Economic and Technological Development Zone from three aspects: the mode of collection and management system,the cost of operation of the organs and the social benefits of tax revenue.From the above three perspectives,this paper puts forward some suggestions to improve the tax administration efficiency of grass-roots tax departments after the merger of state tax and local tax institutions,which will play a guiding and promoting role in the work practice of grass-roots tax departments after the reform.