Research On Openness Of Government Affairs In The Tax System Of Yunnan Province

With the construction of service-oriented government and the perfection of democratic society,the publicity of government affairs is becoming the key carrier for people to participate in politics.As an important foundation of fiscal revenue,tax is closely related to social production and redistribution,especially to the public.The purpose of tax affairs disclosure is to ensure the execution of public right of being informed,participation,expression and supervision in regard to tax-related information.Under the new background of the new era,the role of tax affairs disclosure is extremely obvious.The author conducted literature search and field investigation,and combined theory with practice to form this study.This research is divided into five parts.The first part is the introduction,which elaborates the research background,significance and research status at home and abroad.It comprehensively reviews the domestic and foreign literature research,and finds out the research direction,object and method.The second part introduces the theoretical research perspective and framework by defining the concept of publicity of government affairs first,then introducing the theoretical basis from aspects like new public service,the service government,citizen's right to know,reviewed the evolution of government affairs publicity and tax affairs disclosure,formed the theoretical framework of the tax system publicity research from active disclosure to disclosure upon application.The third part compares the theoretical framework of the research,and analyzes the current situation of Yunnan provincial taxation system's government affairs disclosure from three aspects: construction of government affairs disclosure platform,active disclosure,and disclosure upon application.The fourth part finds out the existing problems in tax affairs disclosure of Yunnan province from five aspects,such as system specification,platform construction,new institution integration,and publicity intensity and standardization construction.The fifth part discusses the development direction,and puts forward some specific countermeasures and suggestions,such as establishing and perfecting the system,perfecting the open platform,promoting the public participation,strengthening the guarantee of government affairs publicity,promoting the standardized management and perfecting the evaluation mechanism.Through in-depth analysis,this study finds out the problems existing in the disclosure of government affairs in the tax system of Yunnan province,which is also a universal problem reflected by the disclosure of government affairs in other departments of Yunnan province and even government departments at all levels in China.It has certain typicality and representativeness.This study puts forward some suggestions on the disclosure work of tax affairs in the new era,hoping that these attempts of the author can be a good introduction to the research work on the publicity of government affairs of the tax system of Yunnan province or other government departments,and can provide some feasible references.