On Problems And Countermeasures For Opening Of Government Affairs And Administration In Local Tax System

With more advanced technology, more complete socialist legal system and growing democratic awareness, open government affairs system draw increasing attention from the administrative departments at all levels. The tax department being an important administrative department, the opening of its government affairs is particularly important as this has great significance for improving the public’s democratic awareness, enhancing administrative efficiency and service ability of tax departments, constructing a sunshine tax and fighting against corruption. The local tax department takes a unique position in our administrative system and plays an irreplaceable role in assuring state revenue and promoting local economy. Therefore, the research on and application of open government affairs system has great significance for building a well-operated local tax system.Combining open government affairs with grassroots tax department, the author selects Hohhot local tax system as an example, to analyze the status quo of its open government. Although Hohhot local tax department has made many achievements since the opening of government affairs, the author found that there were still many problems in Hohhot local tax system after in-depth investigation.This paper consists of six parts:Part I is an introduction, introducing the background, significance, review of domestic and foreign researches, research methods, content, innovation and limitations.Part II describes related theories, first elaborated the concept and principles of open government, and then put forward the need for open government in local tax system.Part III outlines the status of open government in Hohhot local tax system, covering the disclosure of government affairs, institutional building, system development and channel construction.Part IV made detailed analysis of main problems in open government of Hohhot local tax system, and the causes of these problems.Part V introduces the advanced experience in this regard both at home and abroad.Part VI presents the countermeasures for improving the opening of government affairs in local tax system.Part Ⅶ is the conclusion, summarizing the content and coming to a conclusion, and further highlighting the theme of the paper.The paper, by combining the open government with local tax work in Hohhot, clarifies open government theory, learns from the advanced experience of open government, introduces national and regional regulations and policies for open government affairs, and explores how to better implement open government in local tax system. The innovation of this paper is to direct the research on open government at specific grassroots administrative department, and put forward some countermeasures for open government affairs of the local tax departments, providing reference for building service-oriented local tax system.