Research On The Dual Leadership Management System Of Tax Department At The Grassroots Level

Since the founding of New China,China’s tax administration system has experienced more than 70 years of initial construction,reform,growth and innovative development.Every important tax reform is an important response to the reform of national economic system and the reform of inter-governmental relations in China.From unifying tax collection and expenditure before the reform and opening up,to gradually delegating power and profits to local governments after the reform and opening up,forming a pattern in which the central government is dominant and local governments are secondary.From the separate establishment of State and local taxation in 1994 to the merger of State and local taxation in 2018,the dual leadership management system dominated by the State Administration of Taxation and jointly managed by the provincial(municipal and district)people’s governments began to be implemented.The tax administration system has undergone a long process of institutional change.As a new management system,dual leadership management system is not mature,and there are many problems in its operation.This paper further focuses on the dual leadership management system of grass-roots tax departments,explores what problems exist in its operation,the reasons for the existing problems,and what measures to take to further optimize the dual leadership management system.On the basis of text analysis,this paper summarizes the four historical periods of institutional changes experienced by the taxation department since the founding of the PRC.By means of semi-structured interview and field observation,taking the tax system of J City as the object of observation,the paper studies the operating status of the dual leadership system of grass-roots tax departments in the aspects of the organization establishment management system,the cadre management system,the performance management system and the financial management system.At the same time,this paper also reveals the value conflict,unclear rights and responsibilities,supervision failure,coordination dilemma,incentive weakening and many other problems existing under the dual leadership management system of grassroots tax departments.This paper refers to the principal-agent theory,constructs the analysis framework of dual principal-agent,and analyzes the root causes of the problems from five aspects:path dependence,multiple authorization structure,fuzzy delegate boundary,failure of supervision mechanism and information asymmetry.This paper argues that there are many problems in the dual leadership management system,but in the historical stage of the current tax development,the implementation of the dual leadership management system is the objective reality of the current tax department management,is the replacement of the management system before the merger of state and local taxes,and plays an important role in the present stage,should give full play to the advantages of the dual leadership management system.Properly solve the problems existing in its operation.The dual leadership management system of grassroots tax departments should be optimized from the following five aspects:strengthening identity,establishing common value,scientifically designing agency contract,optimizing function allocation,improving supervision system,reducing moral hazard,reducing information asymmetry,promoting overall governance,improving assessment incentive and promoting complementary agency.To further promote the modernization of tax governance system to provide some useful reference.