Implementation Dilemma And Dispersal Countermeasures Of Reforms To "Streamline The Government,Delegate Power,and Improve Government Services" Of A County Tax Bureau

The existing literature still lacks sufficient attention to the issues such as how to determine the policy focus of the reform,what kind of implementation obstruction they face,and how to dredging and cracking the reform in the future.Therefore,this paper chooses the tax bureau of A County as the research object,focuses on the primary data collected through field interviews and investigations,attempts to dig out the pain points,difficulties and blocking points in the reform of "delegation-regulation and service" of grassroots tax departments,and proposes the future optimization path combined with relevant theories in the field of public administration.First of all,this paper systematically sorted out and observed the reform process of the tax bureau of A County,and found problems in the aspects of "streamlining administration and delegating power","combining delegating regulation" and "optimizing service".Then,7 staff members of A County tax Bureau and 2 expert representatives were interviewed face-to-face to collect their professional opinions on the reform of regulation and service of A County tax bureau.Based on relevant interview materials,the whole government theory,tax compliance theory and other theoretical bases,this paper summarizes the reasons that lead to the obstruction of the implementation of the reform of A County tax bureau,and puts forward nine targeted measures from three aspects: the coordination of administration streamlining and power delegating,the scientific tax supervision and the standardization of tax services,and puts forward strategic suggestions for promoting the reform of A county tax bureau.It is hoped that the in-depth observation of this "small cut" of County A Taxation Bureau can contribute to the "big issue" of "decentralization and service" reform in China’s grassroots taxation departments,and to provide some practical reference to the decentralization and service reform of other taxation departments.