| Tax inspection is the "last line of defense" to standardize the country’s taxation order,and it is responsible for preventing tax losses and cracking down on tax violations.Due to the lack of its own authority,tax inspection can not perform its duties and functions without the cooperation of other departments.In recent years,with the reform of the national and local tax collection and management systems,the establishment of tax inspection departments has been consolidated and adjusted.The traditional mode of cross-departmental cooperation in tax inspection has been broken,and the new mode is still being explored,which leads to the problems of cross-departmental cooperation.The current tax violations are showing a trend of grouping,informatization,specialization,and concealment.In the face of this complex situation,the inspection department has an increasing demand for cooperation with other departments.In 2018,the State Administration of Taxation also began an inter agency effort to crack down on tax related violations,working with the Ministry of Public Security,the General Administration of Customs and the People’s Bank of China to crack down on tax fraud.Therefore,as the grass-roots tax inspection departments,in order to improve the quality of work,prevent the risk of law enforcement,protect the national tax revenue and form a joint effort to crack down on tax-related crimes,it is urgent to study and optimize the way of cross-departmental cooperation in tax inspection.The tax inspection department of City X is responsible for the governance of tax violations in City X,and its cooperation with other departments plays a key role in its full performance of its functions.The tax inspection department of City X can clarify the participants in the current collaboration,and has established a cooperative relationship with the tax source and risk departments within the taxation system of City X and the Public Security,People’s Bank outside the tax system.The tax inspection department of city x promotes inter-departmental cooperation by establishing leading groups,holding joint meetings,jointly investigating cases,setting up liaison officers and signing cooperation memoranda.It has also achieved certain practical results in tax-police collaboration and joint special operations by departments.However,the tax inspection department of City X has also exposed a series of problems in the practice of jointly combating tax-related illegal crimes with multiple departments,such as lack of cooperation basis,unsmooth execution connection,arbitration of the cooperation department,irregular cooperation procedures,and cooperation relying on favors,Difficulties in information sharing.The cross-departmental collaboration of tax inspections in City X is currently in the initial exploratory stage,and it needs to be continuously improved and upgraded in order to better perform its functions.At the macro level,it is necessary for the state to issue a legal system for cross-departmental cooperation and improve legislation in the field of tax inspections to ensure cooperation,and to help cross-departmental cooperation in tax inspections in City X in terms of improving the management system and forming a consensus on collaboration.At the micro level,it is necessary not only to build a cross-departmental coordination mechanism for tax inspections in City X,but also to accelerate the pace of building a "smart city" in City X and accelerate the construction of the internal information technology platform of the tax system in City X.Through these suggestions,the cross-departmental collaboration of tax inspection in X city will be more efficient and smooth.It also provides some references for cross-departmental collaboration management and construction in the field of tax inspection. |
