An Evaluation Study On The Executive Ability Of Tax Policy Of Qiqihaer Tax Service

The tax authorities in China are suffering greater pressure of implementation,with the constant introduction of combined tax preferential policies and reform of the tax administration system,they are required to provide a higher capacity in the implementation of tax policy.However,the path dependence of the traditional notion in tax administration,and the lack of taxpayers’ attendance make great trouble in the promotion of tax authorities’ capacity of tax policy implementation.Hence,the research constructs an evaluation index system from 4dimensions for evaluating of the capacity of tax policy implementation,based on the framework of the theory of policy implementation,with which,the paper makes evaluation research on the capacity of tax policy implementation of Qiqihar tax service,and put forward advises on the promotion of the capacity of tax policy implementation of Qiqihar tax service.The paper firstly makes a detailed centralization of the situation of Qiqihar tax service’s tax policy implementation,in which 4 existing problems are put forward,including the improper tax policy implementation target,tax policy implementation capacity far from the need of practice and low tax compliance of the taxpayers.Secondly,the paper constructs an evaluation index system from 4 dimensions with 19 indicators,to make a quantitative evaluation of the tax policy implementation ability of Qiqihar service,and the evaluation result shows that the ability of tax policy implementation of Qiqihar tax service is medium.At last,the paper puts forward advices on the promotion of Qiqihar tax service’s ability of tax policy implementation in 4 areas,including the ideal,process,quality and the taxpayers’ participation of the implementation of tax policy.