The Theoretical Analysis And Practical Exploration Of Tax Co-governance Construction At County Level

At the third plenary session of the 18 CPC Central Committee,the CPC Central Committee pointed out that "The overall goal of deepening the reform comprehensively is to improve and develop socialism with Chinese characteristics,and to promote the modernization of the national governance system and capacity".At the end of 2015,the relevant departments of the general office of the state council issued "The program for deepening the reform of the tax collection and management system of the state tax and the land tax"(Hereinafter referred to as "the program"),In "The program",The Chinese government has clearly proposed the establishment of a unified and ordered platform for information exchange,so as to ensure that a number of regulations,such as the state tax and local tax authorities,are fully implemented.And in our country to form the "party and government leadership,joint management,coordination,public participation" of tax governance pattern,so far,the top design of tax co-governance has been initially formed.At present,although Qingdao samples have been explored in our country and some advanced experiences abroad can be used for reference,there is little systematic exploration of the practice of co-governance at the county level,and there is no corresponding theoretical analysis framework.Since the county level is not the same as the city level.We can't directly apply the existing theory and practical experience.Therefore,this paper intends to construct the theoretical analysis of the pattern of co-governance of tax revenue by taking the county tax system as an analytical unit,and then taking County P as an example to test this theoretical analysis,in order to enrich the theory of co-governance of tax revenue and provide exploratory experience.This paper focuses on the existing problems within forming the county level tax co-governance pattern as followings.First,divides the county level tax pattern into three stages.Second,after using the tax co-governance theory to construct the corresponding county tax co-governance theoretical model,adopts the case study method to describe the situation of P County,analyzes its internal reasons,and explores the policy recommendations to solve the problem.Research suggests that the problems in the construction of tax co-governance pattern in the county come from five aspects: The first is the lacking system of co-governance of tax,which is difficult to effectively manage the power of tax;The second is that the backward resources of tax collection and management are far from the requirements of co-governance of tax;Third,the government information system is not unified planned,information island phenomenon is serious;Fourth,the social coordination mechanism is not yet formed.Fifth is that the consciousness of all the social parties participating in the tax co-governance needs to be cultivated.Based on the above research,this paper makes the following suggestions: We should strengthen the theoretical research of co-governance of tax,clarify the source of resistance and tipping point that affect the reform of co-governance of tax,adopt reverse design to promote the construction of mechanism of co-governance of taxation,combine with the local reality,and learn from the advanced experience reasonably.At the same time,strengthen the introduction and training of tax professionals.