Study On Tax Governance In The New Era:The Orientation Of Co-construction、Co-governance、Co-sharing

The Thought on Socialism with Chinese Characteristics for a New Era poses new challenges and new missions to tax governance.Taxation,which was one of the important elements of the economic field several years ago,now is extending to various fields of economics,politics,culture,society,and ecological civilization.It has rnsen to the level of national governance and has become an important part of national governance.Under the new era,the traditional tax management can’t meet the new requirements for the development of Socialism with Chinese characteristics.In 2015,the Party Central Committee put forward new requirements:"establishing a taxation and co-government pattern of party and government leadership,taxation,departmental cooperation,social coordination,and public participation,focusing on solving the problem of insufficient taxation environment and insufficient awareness of taxation in the whole society.”This taxation and co-government pattern is not only a powerful response to the current difficulties in tax governance,but also an in-depth exploration.It is also the only way to promote the modernization of the national governance system.In the report of the 19th National Congress of the Communist Party of China,the "social governance pattern of co-construction,co-governance,co-sharing" was further proposed,which provided a new theoretical perspective and research direction for taxation governance.The reform of personal income tax is in line with the people’s mincds and public opinion.It is a successful practice case of taxation and governance in the new era.The personal income tax reform is a steady step in the modernization of tax governance.Guided by Xi Jinping’s people-centered and cooperative governance concept in the new era,this paper explores the new model--co-construction,co-governance.co-sharing of taxation governance.Based on the detailed explanation of the basic principles,internal logic arnd basic framework of co-construction,co-governance,co-sharing of taxation governance,this paper studies the actual cases of personal income tax reform.Through the combination of theory and practice,we seek measures to promote co-construction,co-governance,co-sharing of tax governance.