Problems,Attributions And Countermeasures Of Excessive Fragmentation Of Organizational Structure

The new tax authority after the merger of the state and local tax authorities is an organization with a large number of departments,a large number of personnel,and a variety of businesses.It has nearly 800,000 tax officials,covering the collection and administration of tax revenues,social insurance premiums and the collection of non-tax revenues,it serves ten million corporate taxpayers,hundreds of millions of natural taxpayers and more than a billion contributors.The tax revenue serves the foundation,the pillar,the safeguard function in the national governance to be more and more outstanding.How to establish and perfect the system mechanism of "Clear responsibility,smooth operation and strong guarantee",give full play to the subjective initiative of tax cadres,and maximize the policy effect of the release reform,it is a meaningful research topic to ensure that the function of taxation is brought into full play.Although the new tax system after the reform has realized the goal of "Improving the efficiency of tax collection and management,reducing the cost of tax collection and payment",the problem of "Fragmentation" gradually appears because of the incomplete reform,it has increasingly become a major drawback that hinders the functioning of the tax system and exacerbates the mental infighting among tax officers.Based on this,this paper takes N City Taxation Bureau as the research object,and analyzes and studies its organizational structure fragmentation characteristics,problems and causes by means of observation,interview and questionnaire survey.Research found that excessive dispersion of organizational structure will lead to six outstanding problems:First,there are many administrative departments and the imbalance of organizational focus;Second,the information barriers are diverse and there is collaborative failure.Third,public service fragmentation,service improvement limited;Four is the politics out of many difficult to close,repeated work frequently;Fifth,the interests of the department for the overall goal dim;Sixth,the staff has narrow vision and obvious position tendency.From the causes,the structural inertia under the unified bureaucracy,the lack of official-oriented thinking and public spirit,the interaction between pressure system and performance appraisal,the lack of information asymmetry and collaborative system.In view of the above problems and reasons,this paper puts forward some targeted opinions and suggestions from the aspects of optimizing organizational structure,adjusting personnel allocation,promoting the entity of organs,shaping the concept of coordination,and improving the assessment system,hoping to provide useful reference for solving the"fragmentation" problem.