1, the management scope is too large and the taxation cost is too high. From the perspective of management scope, at present, there are fewer tax personnel in front-line law enforcement in China, and the implementation of tax administrator system will inevitably lead to too large management scope. Judging from the taxation cost, the current taxation cost in China is ten times that in the United States. In order to achieve refined management, we should increase the number of tax administrators, strengthen training, improve the professional quality of tax administrators, and thus improve the efficiency of unit collection and management. Either way will increase the cost of taxation again, which is obviously contrary to the national collection and management objectives.
2. Nanny management has not been cancelled, and the incentive mechanism has not been established. The principle of market economy requires that rights, responsibilities and interests be linked. At present, each tax administrator is responsible for hundreds of taxpayers. He usually carries out daily tax management for tax paying enterprises, undertakes nine duties such as tax counseling, and takes full responsibility for the affairs and family he manages. But objectively, tax administrators can't stare at taxpayers for 24 hours like nannies. Even if tax administrators stare at taxpayers all day, there is no guarantee that there will be no problems, not to mention that each tax administrator has to manage hundreds of enterprises. At the same time, we have to face the inspection of the tax inspection department. However, the tax administrator's system does not set up a corresponding reward and punishment mechanism, which leads to more work and less pay, and good jobs and bad jobs are the same.
3. The liability risks of tax administrators and tax authorities have increased sharply. Now is the era of "law", and everyone should bear legal responsibility for their actions. Every time the tax administrator completes a job, he should issue tax documents to the relevant functional departments and taxpayers in the bureau. This kind of tax document makes tax administrators bear two major responsibilities: one is the responsibility of managing taxpayers. For example, because taxpayers use deception and concealment in finance and tax payment, the documents issued by tax administrators are not true, and it is difficult for tax administrators to investigate and deal with them. The second is the responsibility to other departments of the tax authorities. For example, the tax administrator should take full responsibility for the taxpayer's "escape" behavior after falsely issuing special VAT invoices. Because tax administrators supervise taxpayers to pay taxes and issue tax documents on behalf of tax authorities, when the inspection department finds out the problem again, tax administrators can't escape. Therefore, some people say: "The days of tax administrators can be described as' walking on thin ice'." After careful analysis, not only the tax administrator should be responsible for the above behavior, but also the corresponding tax authorities should be responsible for the tax administrator's behavior, because the tax administrator represents his tax authorities.
The more difficult problem is how to solve the dispute between taxpayers and tax authorities under the tax administrator system. Let's assume that taxpayers file lawsuits with tax authorities with inconsistent documents such as audit reports of accounting firms, conclusions made by front-line tax personnel, and inspection and handling decisions. In many parts of our country, taxpayers evade taxes and tax administrators "sit together", which can be said to give us a ridiculous and helpless answer to the above questions. According to the above reasoning, we have to accept a more helpless legal fact: the tax authorities represented by tax administrators should also be included. Undoubtedly, it is the "tax administrator system" that makes tax administrators and tax authorities in an awkward and passive position before the "law"; At the same time, sadly, this has created conditions for taxpayers to reduce or even exempt from guilt to a certain extent. Tracing back to the source, the crux lies in the "tax administrator system".