Research On The Path Optimization Of "Wisdom Taxation" Construction Based On Holistic Governance Theory

On March 24,2021,The General Office of the Central Committee of the Communist Party of China,The General Office of the State Council issued the"Opinions on Further Deepening the Reform of Tax Collection and Administration",requiring basically build a powerful "Wisdom Taxation" by 2025.How to implement the unified deployment of the superior,and better promote the "Wisdom Taxation" construction in Guangxi tax grassroots,we need to find a feasible and reliable path.In this paper,to be able to rely on tax big data to achieve "Governing tax with data" is a symbolic change towards"Wisdom Taxation".This requirement contains at least three levels of meaning:First,"Governance with data",the second is "Governing the data",the third is to promote the "Digital and Intelligent reconstruction" of the tax department.Therefore,this paper will use the Liuzhou Taxation Bureau of Guangxi as a specific research object.It is analyzed that there are some problems in the two levels of”Governance with data、Governing the data".After induction,it shows the characteristics of fragmentation",and analyze the cause of the problem from the perspective of "Digital and Intelligent reconstruction",and then introduce the guiding theory to solve the "Fragmentation Problem"-the Holistic Governance theory.According to the actual combination of theory,the resolution countermeasures:First,through the establishment of "Holistic Wisdom Taxation " thinking,crack the "Fragmentation Problem" from the ideological level,lay the foundation for organizational changes and business reform.Second,Focusing on the integration and re-engineering of organizational construction,it proposes some methods such as integrating non-materialized and materialized resources to create a seamless government,coordinating with the overall goal of serving the needs of the public,across selfish departmentalism,and implementing new responsibilities to build an overall partnership,etc,overcoming the effects of bureaucratic structures and separation of power competition.Again,through the promotion of perfect laws,regulations,institutional mechanisms,system construction,and talent support,provide solid internal and external guarantees for data governance.Finally,based on data driver,innovate and upgrade work mode,continuous improvement of scientific and effective decision,the accuracy and standardization of law enforcement,the refinement and convenience of service,the precision and intelligence of supervision,and the sincerity and harmony of collaborative governance.Through these countermeasures,it is expected to better enhance the work performance of Liuzhou Taxation Bureau to build "Wisdom Taxation",and provide a viable path for the grassroots tax department to promote "Wisdom Taxation" construction.