Research On "Delegation Of Administration And Services" In The Taxation System From The Perspective Of Governance Theory

In October 2018,with the deepening of the reform of the national and local tax collection and management system,the reform of tax authorities at all levels has been fully implemented.This is not only an important milestone in the process of promoting the optimization of tax service and improving the efficiency of tax collection and management,but also a new starting point in the process of promoting the reform of "delegate?administration?service" in China's tax system,which has been endowed with new envoys.Life.At the same time,with the rapid development of the socialist market economy,the taxpayer presents a diversified and complex development trend,and the demand for tax services presents a personalized and convenient development trend.In the process of promoting the reform of the tax system,the author finds that the three measures of simplifying government and decentralizing power,combining decentralization and optimizing service play a role in facilitating taxpayers and serving taxpayers.Good results have been achieved,but inevitably in the process of implementation,new problems such as tax law enforcement risks,lack of tax legislation,insufficient data application and so on have been brought about.Based on the above findings,the author believes that the relevant issues deserve further study.In this regard,the author first elaborates the main connotation of the governance theory.Starting from the positive significance of the theory to the work of "delegate?administration?service",the author focuses on the analysis of the five essential conditions of modern governance such as legalization,institutionalization,democratization,efficiency and consultation,and constructs the analytical framework of this paper from the above five perspectives.Secondly,on the basis of summarizing the effect of tax collection and management system reform in China and the present situation and effect of the reform of "delegate?administration?service" in Nanjing tax system,the author puts forward five problems:insufficient effect of rule of law,increasing difficulty of management,bottleneck of tax service,poor effect of online tax administration and easy occurrence of negative public opinion concerning tax,and makes an in-depth analysis combining the five elements of governance theory and actual work situation.The causes of the problems are as follows:first,the lack of awareness of the rule of law,the absence of the rule of law system and the unclear power and obligation of both sides lead to the weakness of the overall ability of the tax authorities to rule by law,which leads to the insufficiency of the effectiveness of the rule of law;second,the imperfection of the management,supervision and personnel supporting system in the process of the reform of "delegate?administration?service" causes the difficulty of the management of grass-roots tax work to increase.The main reasons are three:the dual management mode,the difficulty of tax intermediary development and the weakness of tax service democratization caused by the low degree of social participation are the main reasons for the bottleneck of tax service;four,the insufficient ability of data analysis and application of big tax affairs results in the lack of motivation of tax authorities under the background of the current socio-economic and technological development,which makes it difficult to keep up with the pace of modernization.As a result,the efficiency of tax work can not be really improved.Fifth,when tax authorities face tax-related disputes,they lack an effective consultation and coordination mechanism with the disputed parties,resulting in the vulnerability of negative public opinion.Finally,starting from the five elements of governance theory,this paper puts forward relevant suggestions for the above-mentioned problems and reasons.In the aspect of legalization,this paper proposes to strengthen the reform effect of"delegate?administration?service" by improving tax laws and regulations,standardizing tax administrative penalties,legalizing tax administrative examination and approval,strengthening law enforcement supervision and enhancing the awareness of the rule of law.In the aspect of institutionalization,this paper puts forward three measures to strengthen the control effect of delegate?administration?service" from three aspects:supplementing the pre-management mechanism,enriching the in-process supervision mechanism and innovating the post-service mechanism.In the aspect of democratization,we should break the bottleneck of tax service by establishing third-party organizations to participate in service channels,strengthening supervision and control,and guiding social public welfare cooperative service forces.In the aspect of efficiency,it is proposed to strengthen the efficiency of tax work by integrating data platforms,strengthening data connectivity and enhancing the ability of intelligent data processing.In terms of coordination,the author believes that building a tax-related coordination mechanism is an important way to solve tax disputes.