Institutions refer to social service organizations established by the government using state-owned assets to engage in education, science and technology, culture, health and other undertakings. Institutions accept the leadership of the government and are legal entities in the form of organizations or institutions.
Extended data:
Reasons why the tax bureau belongs to a public institution:
1. Public service provided by public institutions: The function of public institutions is actually to provide public products, which is the basic condition for the emergence and existence of public institutions. Institutions in the fields of science, education, culture and health are social service support systems to ensure the normal political, economic and cultural life of the country.
2. Institutions belong to non-public institutions: most of the undertakings engaged in by institutions are specific affairs derived from government functions, but they do not belong to public administrative organs and do not have public administrative power.
There can be no subordinate relationship between the leaders and the led similar institutions, and there is no administrative function for other departments or individuals within the administrative division. It can only provide education, culture, medical care, health care and other services to the society by using its own professional knowledge and expertise, and professional services are the basic social functions of institutions.
3. Institutions are knowledge-intensive organizations: most institutions are knowledge-intensive organizations with mental work as the main body, and professionals are the main personnel of institutions. It is the basic social function of public institutions to provide services to all aspects of society by using scientific and cultural knowledge.
4. Localization of funding sources of public institutions: China's public institutions are basically allocated various business funds by the state finance, which is a basic feature of China's traditional business management system. With the deepening and development of institutional reform in public institutions, the sources of funds in public institutions are increasingly diversified.
However, the financial allocation from the state still dominates the funds of public institutions. At present, the main sources of funds for public institutions in China are financial subsidies and non-financial subsidies.
5. Extensiveness of the scope of public institutions: The scope of public institutions involves education, science and technology, culture, health, sports and other industries and fields. Its main body is diverse and its scale is grand.
2065438+March 2008, according to the "Deepening the Reform of Party and State Institutions" issued by the Central Committee, the national tax and local tax collection and management system was reformed. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions.
In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented.
State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.
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