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Research On The Cooperation Of Departments In The Work Of Kunming Cross Regional Tax Inspection Bureau

Posted on:2021-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:F S BiFull Text:PDF
GTID:2416330623965740Subject:Public administration
Abstract/Summary:PDF Full Text Request
At present,with the reform of the tax collection and management system,a cross-regional tax audit bureau has been established after the merger of national and local taxes,and tax audit work cannot be separated from cooperation with other departments.Judging from the current status of collaboration between the Kunming Municipal Taxation Bureau's Cross-Regional Audit Bureau and other departments,the imperfect coordination mechanism has led to poor collaboration among departments and low collaboration efficiency.The author studies the current status of collaboration between the Kunming Municipal Taxation Bureau's Cross-Regional Audit Bureau and other departments,analyzes the resource dependency relationship between the various departments in the departmental cooperation with the resource dependency theory,and elaborates the necessity of departmental cooperation.Based on the analysis of the links in the departmental collaboration process,measures and methods to reduce the transaction costs of each link are proposed;based on the theory of collaborative governance,the departmental cooperation of the Kunming Taxation Bureau's Cross-regional Audit Bureau is studied,and the establishment of cross-sectoral collaboration Building ideas;using the government process reengineering theory to provide a scientific implementation model for the Kunming Municipal Taxation Bureau's cross-region tax auditing department's collaborative work.In addition,departmental collaboration has become an important research direction of collaborative governance.This article discusses the current situation,existing problems,main reasons,and measures for mechanism building of the departmental collaboration of the Kunming Interregional Tax Audit Bureau.The research results are as follows: At present,the coordination mechanism of the inter-regional tax audit bureau of Kunming City is not sound,and there are problems such as insufficient document support,insufficient incentives for collaborative development,lack of supervision mechanisms,and poor awareness of collaboration.The main reasons for these problems are power constraints.Imbalances,excessive collaborative transaction costs,and inadequate departmental collaboration mechanisms.According to these problems and reasons,some optimization countermeasures are proposed at the macro and micro levels.It is hoped that this article can improve the status quo of the inter-regional audit bureau cooperation of the Kunming Taxation Bureau.This article is divided into seven parts.In the introduction,the research background and significance of the inter-regional audit bureau cooperation of the Kunming Municipal Taxation Bureau are explained.At the same time,the research status of domestic and foreign taxation system collaborative governance is summarized,and the innovations and deficiencies in the research are put forward.The first chapter deepens the necessity and significance of the research by explaining the core concepts of cross-regional tax audits and departmental collaboration.Relying on the theory-based resource dependency theory,transaction cost theory,collaborative governance theory,and government process reengineering theory,the research content is supported,and the theoretical system is combined with the actual situation to construct a framework system.The second chapter summarizes the current status of departmental collaboration of the Kunming Municipal Taxation Bureau's cross-regional audit bureaus,illustrates the current status of departmental collaboration through cases,combs the existing documents,analyzes the existing departmental collaboration results,and further enhances this article.The need for research.The third chapter finds the problems existing in the departmental coordination of the Kunming Municipal Taxation Bureau's cross-regional audit bureaus.The main problems of the departmental cooperation are: lack of document support,insufficient incentive mechanism,insufficient supervision means,and weak awareness of collaboration.The fourth chapter analyzes the cause of the problem of inter-regional inspection bureau cooperation of the Kunming Taxation Bureau,from the aspects of imbalance of power constraints,high cost of cooperative transactions,and incomplete cooperation mechanisms.Chapter Five,in light of the above problems and reasons,proposes optimization countermeasures at the macro level and the micro level,and proposes the method of constructing the coordination mechanism of the cross-regional inspection bureau of the Kunming Taxation Bureau,and strives to improve the operational and scientific nature of the departmental collaboration.Through effective measures to improve the current situation and solve existing problems.The conclusion section summarizes the research,expounds the findings and deficiencies of the research,and looks forward to future development.
Keywords/Search Tags:Cross-region tax audit, Departmental collaboration, Collaborative governance
PDF Full Text Request
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