An Empirical Study Of National Tax Cooperation In Kaiyuan City, Yunnan Province

Taxation is the main source of fiscal revenue and is an important measure of regulating economy and adjust allocation,it is an important part of the state governance system and governance capability.There are many insufficiencies exist in the current tax collection management system between the State Administration of Taxation and the Local Taxation Bureau,such as,responsibilities are not clear,law enforcement is not unified,inconvenient to handle tax affairs,management is unscientific,organization is imperfect and so on.Aforementioned problems have impacts on the efficacious exert of the tax function,which is urgently need to be solved by reformation.Under this background,the General Office of the CPC Central Committee and the State Council issued "deepening collection management system reform program between the State Administration of Taxation and the Local Taxation Bureau" in December 24,2015.It clearly put forward that by rev up cooperation between the State Administration of Taxation and the Local Taxation Bureau,by fully play the advantages of each side to promote in-depth integration of services,integrate law enforcement moderately and aggregate information highly,put forth effort to solve some prominent and deep-seated problems in current collection management system,to reduce the cost of tax levy and payment,to improve the efficiency of tax collection and management,to enhance the compliance of tax law and taxpayers' satisfaction,make sure the efficacious exert of the tax function,,promote the healthy development of the economy,the social fair and justice.Based on the current hot spot of the cooperation between the State Administration of Taxation and the Local Taxation Bureau,this paper applies the new public service theory and collaborative governance theory to the present cooperation,and adopts the method of literature analysis,comparative study,interview and case analysis to select the most representative cooperation demonstration Area ——Kaiyuan City to carry out investigation and research,dissecting the problems and causes of the cooperation between the State Administration of Taxation and the Local Taxation Bureau through more than 500 abundant and detailed data of more than 20 indicators,drawing on the practices and experiences of the United States,Japan,Germany and other countries,as well as China's Shandong Zaozhuang,Hebei Dachang and other places in process of carrying out cooperation,improving the tax service level and information construction,based on the reality,proposed that it is need to put into all efforts to do the cooperation well,to implement the real effect of cooperation,from vertical aspects it is not only need to make sure the national top-level design,but also need to do well as a connecting link between the preceding and the following in the provincial level,more important is giving full play to subjective initiative in the county administration execution level.From horizontal aspects it need to strengthen cooperation between the State Administration of Taxation and the Local Taxation Bureau,the local party committee and governments and other departments.This thesis is closely relate to reality,come up with the train of thoughts and countermeasures to improve the current taxation cooperation from the macroscopic,meso and microscopic dimension,from the aspects of policy making,information system construction,improving cooperation guarantee system,promoting to upgrade cooperation,and giving full play to subjective initiative,etc.Aimed at provide decision-making reference for the current tax cooperation to a certain degree.