Research On Tax Co-governance Problems And Countermeasures From The Perspective Of Collaborative Governance

The Third Plenary Session of the 18 th CPC Central Committee put forward,"The overall goal of comprehensively deepening reform is to improve and develop the socialist system with Chinese characteristics,and promote the modernization of national governance system and governance capacity." The Fourth Plenary Session of the 19 th CPC Central Committee stressed,"Adhering to and improving the socialist system with Chinese characteristics and promoting the modernization of the national governance system and governance capacity are major strategic tasks of the whole party." As the main source of organizing national financial revenue,tax plays a fundamental,pillar and security role in the economic and social development,and occupies an important position in the process of deepening reform,co-governance of taxation is one of the important forms of tax governance system and governance capacity modernization in China.At the present stage,the tax system has begun to innovate the way of Tax Governance,make trans-department cooperation,explore the collaborative governance with other government departments,social organizations,enterprises and the public to promote the modernization process of co-governance of taxation and realize the modernization of tax governance.However,in the process of co-governance of taxation,there are still a series of problems,such as the poor coordination between the diversified participants,the "inaction" of relevant government departments,and the low level of non-governmental participation.Collaborative governance is a new concept of public management in recent years.It has some basic characteristics,such as,diversification of governance subjects,synergy between the diversified participants and the formulation of common rules.It emphasizes that mutual coordination and interaction are the ideas and approaches of governance.Therefore,from the perspective of collaborative governance,this paper finds out the problems existing in the co-governance of taxation at the present stage,analyzes the causes of the problems by using the theory of collaborative governance,and finds out the countermeasures to solve the problems,and applies the research results to practice,which can strengthen the coordination between tax departments and other government departments,enterprises,social organizations and the public,and can facilitate the work of all parties concerned and make the tax revenue better In order to further optimize the co-governance of taxation,promoting the modernization of tax administration,and better realize the modernization of national governance capacity and governance system.This paper uses the methods of literature research,case analysis,comparative study,observation and other research methods to analyze the current situation of co-governance of taxation in W County.From the perspective of collaborative governance,it analyzes the problems in the process of co-governance of taxation,such as the poor coordination between diversified participants,the "inaction" of relevant government departments,and the low degree of non-governmental participation The reasons are the lack of effective communication and consultation mechanism,responsibility sharing mechanism,information sharing mechanism,supervision and incentive mechanism,financial budget system and income distribution system among the participants in the process of co-governance of taxation in W County,and the lack of a strong cultural atmosphere of collaborative governance.Some participants have weak sense of responsibility and lack of participation ability.Based on the analysis of the reasons and the experience of domestic advanced areas,this paper puts forward the corresponding solutions to the above problems in the process of co-governance of taxation in W County.Firstly,establish effective communication and consultation mechanism,clear responsibility sharing mechanism,perfect information sharing mechanism,effective supervision and incentive mechanism,scientific financial budget system,and reasonable income distribution.Secondly,implement the Internet plus tax mode actively,thirdly is to create a strong culture of collaborative governance,and finally,strengthen the sense of responsibility and enhance the participation ability of participants.