Research On Collaborative Governance In Tax Administration Of Zhangzhou

Taxation is the most important form and source of revenue for National Public finances.With the increasing prosperity of the market economy and the rapid development of information technology means,the difficulty of tax collection and administration has been increasing.The traditional tax collection and management method based on the power of the tax authorities is obviously no longer suitable for the current economic environment.Therefore,it is necessary to establish a completely new tax collection and management model for the whole society.Based on the theory of collaborative governance,this paper studies the current situation and effectiveness of coordinated tax governance in zhangzhou,analyzes the existing problems from the main body level,business level and implementation level,and puts forward some suggestions on how to solve the problems in the development of coordinated tax governance in zhangzhou.It is of positive significance to improve the effect of tax coordination in zhangzhou city and enrich the practice research of tax coordination in China.Firstly,the concept of tax administration is defined and the theory of collaborative governance is expounded.On the basis of combing the literature of tax cooperation governance at home and abroad,this paper makes an in-depth study on tax coordination governance in zhangzhou,based on the existing problems of tax coordination governance in zhangzhou,and concludes that the current tax coordination governance construction only pays attention to the cooperation between government departments.The public's participation is insufficient,the role of tax related professional service organizations is missing,and the co-governance body participates in the implementation of the non-active and co-governance means.There is no effective supervision and necessary evaluation and encouragement for the implementation of co-governance.To achieve more effective coordinated governance of tax revenue,we must first clearly define the participants in the collaborative governance of tax collection and administration,and the positions,ways of participation and responsibilities of each participant in the collaborative governance.Secondly,we should establish a set of coordination mechanisms,incentives and oversight mechanisms with sound rules,clear provisions and clear content,and at the same time strengthen the sense of collaborative governance among the participants.We will encourage and guide public and tax-related professional service organizations to take an active part in tax collection and administration,and advance tax collection and administration in the direction of coordinated governance.