Research On Local Tax Co Governance Under The Background Of Big Data

With China’s economic development and social prosperity and progress,the structure of tax sources and the environment of tax collection and management have changed.As the leading department to perform the function of tax collection and management,the tax authorities have undertaken greater tax risks and work pressure.On the one hand,the threshold of market access has been lowered,the tax payers have been growing rapidly,and in the era of big data,the tax sources are more and more hidden,and the liquidity is more and more big.It is difficult for the tax authorities to fully grasp the objective situation of the actual increase and decrease of tax payers,which makes the pressure of tax collection and management increase unprecedentedly.On the other hand,there are many kinds of current taxes in our country,tax related behaviors are extensive,tax source structure is scattered,a large number of tax related information is in the hands of other government departments except the tax department,and it is difficult for the tax department to effectively carry out tax governance only by its own information.In this context,the co governance of tax arises at the historic moment.The co governance of tax includes two important aspects: tax information exchange and sharing and department cooperation.This paper attempts to put forward some constructive suggestions for the co governance of tax revenue through the theory of information asymmetry and the theory of collaborative governance,using the methods of literature analysis,case analysis and interview.This paper consists of six parts.The first part introduces the background and significance of the research,through the analysis of domestic and foreign theoretical research and practice in the field of tax co governance,to establish the research ideas and research direction of this paper.The second part of the paper involves the main concepts and the use of theoretical basis for a simple exposition.The third part points out the opportunities and challenges of local tax co governance under the background of big data and the current situation of practice in Chengjiang County.The fourth partis the problems and causes of the tax co governance in Chengjiang County under the background of big data.The problems mainly include the lack of ideological consensus on the tax co governance,the slow progress of substantive work,the lack of close cooperation between departments,the unimpeded exchange and sharing channels of tax related information,and the low quality of tax related data application.The main reasons for the problems are the lack of ideological understanding and legal provisions There are six aspects: the blank,the lag of information system construction,the lack of professional talents,the imperfection of talent training mechanism,and the imperfection of supervision and assessment mechanism.The fifth part is the experience of local tax co governance in China.It mainly expounds the practice of Shandong Province,Xi’an city and Jiaxing City in tax co governance,and gets enlightenment from it.The sixth part is the suggestions to promote the co governance of tax revenue under the background of big data,including strengthening the construction of ideas,improving the system of co governance of tax revenue,strengthening the technical construction of co governance of tax revenue,and strengthening the construction of talent team.