Extended data:
The tax bureau is the government agency responsible for tax collection.
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, and build an optimized, efficient and unified tax collection and management system in accordance with the principle of combining "slimming" with "fitness".
The power of appointment and removal of personnel is an important power entrusted to the local people's congress standing Committee by the constitution and laws, and it is a concrete embodiment of the people's exercise of the power to manage state affairs. Correctly exercising the right of appointment and removal of personnel is not only the need of developing socialist democratic politics and building socialist political civilization, but also the need of vigorously promoting the rule of law and building a socialist country with legal system.
The power of appointment and removal of personnel is one of the important powers entrusted by law to local people's congresses at all levels. The timely and accurate exercise of personnel appointment and dismissal by the National People's Congress according to law can enhance the authority of state power organs. Below, the author analyzes and discusses the main forms and related specific practical problems of the personnel appointment and removal power granted by law to the standing committees of local people's congresses at all levels.
The legislative setting of personnel appointment and removal right and related personnel decision-making right is mainly based on the provisions of local organization law and other relevant laws. According to the law, the forms of local people's congresses exercising their power of appointment and removal can be divided into three categories: deciding appointment and removal, approving appointment and removal (not at the county level) and appointment and removal. Broadly speaking, the standing committees of local people's congresses at all levels also have forms of personnel decisions related to personnel appointment and dismissal, such as recall, by-election, recall of deputies to the people's congresses at the next higher level, and acceptance of resignation.