Institutional Reform From The Perspective Of Modernizing System Of Governance

As a part of state’s organs,taxation institutions are integrated into the 70-yearhistory of the People Republic of China.Understanding the historical changes of China’s taxation agency is an important proposition that affects the modernization of China’s governance system and capacity.From the beginning of the People Republic of China,the taxation agency was affiliated with the Ministry of Finance.Then established as an independent agency.After that,it was separated to national taxation bureau and local taxation bureau.Finally,in 2018,two taxation agencies were merged into one system.Each reform has complied with the requirements of China’s political and economic development and matched the reform of China’s tax collection management system.The current situation is that China’s management system of tax is still flawed.As the main body of management system of tax,tax agencies play a key role in improving and promoting modern taxation management in China.In the New Era,the modernization of national governance capabilities requires the government to change its functions and simplify administration and decentralization.The establishment of administrative agencies should be streamlined,efficient and adapted to development.The tax department bears the heavy responsibility of national macro fiscal revenue,and it also affects the development of various microeconomic entities.Therefore,paying attention to its changing history and analyzing the logic of the establishment of tax agency have practical significance for developing tax agency.It is great necessary for transforming their functions,and improving the management system.In this article,the research background is the modernization of state governance of China.I take China’s taxation institutions as the research object,using the combination of historical and future research methods and institutional change theory to explain the development and change of taxation institution in the new era.The division of tax rights,the reform of major departments and the development of information technology can explain the reasons for the changes of tax agency.Finally,I discuss the problems that may be faced after the merger of the national and the local taxation bureaus.