Research On The Integration Of Tax Law Enforcement After The Merger Of State And Local Tax Bureaus

The essence of tax enforcement is the sum of a series of actions in which the tax authorities and tax personnel exercise the enforcement power vested by laws,administrative regulations and department rules in accordance with the statutory functions and procedures.The purpose is to drive taxpayers and withholding agents to comply with the order of the tax law and realize the organizational function of collecting money for the country and collecting tax for the people.As of July 20,2018,all tax authorities at and below the provincial level have been listed as new institutions,marking the formal completion of the first step of the reform of state and local tax authorities.At present,it has been nearly five years since the merger,and the institutional setup,staffing and organizational structure adjustment in the early stage of the reform have been basically put in place.In the merger process,the time for the integration of law enforcement teams is tight and the process is rough,the new organization has a large change in the tax category,and the time for the organization members to run in is short,and other subjective and objective factors exist.In the process of implementing tax law enforcement,grass-roots tax authorities have exposed the law enforcement norms such as different penalties for the same case and different qualifications for colleagues.These exposed law enforcement problems reflect the differences and antagonism in the implementation of law enforcement functions within the new institutions in the process of deepening institutional reform,which damages the authority of tax law enforcement departments and affects the improvement of national governance capacity and the process of governance modernization.The restructuring of functional departments brought by institutional reform has been basically in place,while the internal digestion and integration of the new institutions are relatively long and show the characteristics of secrecy.The research background of this paper is that after the initial implementation of the institutional reform based on the combination of state and local taxes,the research object is the tax enforcement of J City tax Bureau after the institutional reform.Using the research methods of case analysis and semi-structured interview,the paper summarizes and analyzes four modes presented by the integration of tax enforcement by the grass-roots tax authorities:Cooperative,driving,game and old-fashioned,and establish an analytical framework according to the dimension of career expectation and the demand level of tax collection and administration responsibility.On this basis,through the empirical research on the current situation of tax enforcement integration in J City,this analytical framework is preliminatively verified.Based on the theory of organizational learning,a theoretical model of "organizational intention--cognitive evaluation--adaptive learning--behavior performance" is constructed.This paper attempts to analyze the causes of the above differences,explore and summarize the obstacles affecting the integration of law enforcement in J City,and finally put forward countermeasures and suggestions to promote the integration of law enforcement and optimize the reform of law enforcement.At the same time,it provides ideas and references for the internal integration of other departments or lines in the institutional reform,so as to better respond to the strategic requirements of comprehensively deepening the reform.