Research On The Reform Of County-Level Tax Authorities In The Perspective Of Holistic Governance

Western countries have applied the new public management theory to many practices,and on this basis,they have proposed a holistic governance theory.This theory focuses on the overall operation of internal government institutions and departments,and is committed to building corresponding integrated strategies in many aspects,such as governance concepts,organizational structures,operating mechanisms,and service methods,to achieve the integration of governance functions and the integration of the public and private sectors,and to build a more complete government organizational structure and form.The Third Plenary Session of the 19 th Central Committee of the Communist Party of China(CPC)adopted the "Decision of the Central Committee on Deepening the Reform of Party and State Institutions",which clearly states that the reform of tax institutions should take the solution of practical problems as the foothold for formulating specific measures of the plan,and a series of reform measures should have the characteristics of systematism,synergy,and integrity,so as to build a systematic,scientific,standardized,and efficient functioning system of Party and state institutions,To make the achievements of reform accessible to the people,it is also necessary to focus on the systematic integration and coordination of achievements,so as to make various systems more mature on the whole.To sum up,the theory of holistic governance is consistent with the inherent requirements of this tax agency reform.The reform of the national and local tax collection and management system takes the reform of tax institutions as its essence,involving four levels of tax institutions at the provincial,municipal,county,and township levels.The reform is carried out in a coordinated manner from top to bottom,and the effectiveness of the reform of county level tax institutions is a concentrated reflection of the results of this reform of the collection and management system.Therefore,this article takes the tax bureau of J County in S City as an example,using the methods of literature research,interviews,and case analysis,to conduct a comprehensive analysis of the actual situation of its reform,summarize the shortcomings of the county’s tax reform,and propose corresponding policies and suggestions.It also provides ideas and theoretical preparations for the further implementation of the spirit of institutional reform at the 20 th National Congress of the Communist Party of China and the Second Plenary Session of the 20 th Central Committee.The research results show that the tax authorities in J County,S City have achieved some results after the reform.However,due to weak awareness of citizen demand oriented services,insufficient integration of functional departments,imperfect organizational coordination mechanisms,and low degree of information integration,their functions,powers,responsibilities,internal and external cooperation,and information resources have been fragmented.Therefore,it is necessary to strengthen the service awareness and sense of responsibility of the institutions,clarify the power and responsibility system and organizational structure of tax authorities Measures such as enhancing the integration ability of functional departments,establishing a linkage mechanism for internal and external communication and collaboration,and enhancing the degree of information integration of tax agencies will enhance the overall governance ability of county level tax agencies.