服务对象需求、治理机制融合与税务机构改革——以内蒙古乌海市国地税联合办税为例

Demand of People Served,Integration of Rectification Mechanism and Reform of Taxation Institutions——Taking the example of joint taxation of Wuhai state taxation and local taxation in the Inner Mongolia

国地税的分合是分税制实施以来理论和实务界争论的焦点问题。无论是分设论、合并论,还是折中论,这些观点都是根据传统的管理学原则或者经济成本效率来进行选择的。但是它忽略了税收征纳活动本身的属性以及税务机构服务对象的需求。内蒙古乌海市国地税局根据税收征管业务的属性要求,在国地税之间进行了治理机制的融合,实现了部门之间的制度化合作。这一经验为国地税关系改革乃至整个政府机构改革探索出了一条新路径,对中国政府机构改革超越分合循环,通过治理机制融合,推进部门合作及地方大部制改革均具有探索意义。

The separation and integration of state and local taxation is the focus of debate in the circles of theory and practice since the implementation of separated taxation.Whether it＇s separation theory or integration theory or compromise,they are chosen according to traditional administration principle or economic cost efficiency.However,they neglect the nature of taxation and demand of tax-payers.According to the requirement of taxation nature,the state and local taxation bureaus in Wuhai,Inner Mongolia,has integrate the rectification mechanism and therefore,achieved theoretical cooperation among departments.The experience has paved out a new path for the reform of the relationship between the state and local taxation and even the reform of all government institutions.It also has significance for the reform of Chinese government institutions to get over the cycle of separation and integration and push forward department cooperation and the reform of local Super-Ministry System.