Research On The Socialization Of Tax Credit From The Perspective Of Collaborative Governance

Tax credit is a concrete manifestation of social trust relationship in the field of taxation,which has a basic role in the construction of social credit system.In recent years,the tax department continue to improve the tax credit management work in accordance with the requirements of national social credit management.By optimizing the tax credit rating and providing differentiated services and management,the tax department not only effectively promote tax collection and compliance,but also enhance the level of social credit.However,the degree of socialization of tax credit is still at low level.On the one hand,there are obstacles to cross-sectoral information sharing,causing difficulty in collecting information from outside;on the other hand,the application of tax credit mainly concentrated in the tax department business scope without involving other government departments and social groups.The lack of application of tax credit limits the social impact of tax credit.To promote the tax credit socialization,we should improve the tax credit evaluation system to enhance the tax credit credibility.Besides,it is important to strengthen the cooperation among different government departments so as to expand the scope of application of tax credit.Cooperative governance is an approach to deal with complex public affairs involving different stakeholders.It means coordination of different parties and sharing of social resources,which help avoiding the limitation of limitations of a single subject governance and achieving public interest synergies.In this paper we choose the policy implementation of Zhangzhou City"Bank-Tax Interaction" as an example of tax credit socialization from the prospective of collaborative governance.We review the status of Zhangzhou City tax credit socialization and discuss the problems and solutions using empirical research and case study.Finally,this paper puts forward five suggestions to promote the socialization of tax credit,including creating social credit culture environment,perfecting tax credit laws and regulations,perfecting tax credit evaluation system,building credit information network platform,establishing the value pursuit of collaborative governance.