Research On The Existing Problems And Countermeasures Of Tax Synergy And Co-governance From The Perspective Of Governance Modernization

In recent years,especially since the 18 th CPC National Congress,the Party Central Committee has focused on deepening the reform of tax collection and administration,and proposed to build a pattern of tax cooperative management under the leadership of the Party and the government,the primary responsibility of tax,the cooperation of departments,the safeguard of judicial,the coordination of society,and the participation of the public.The reform of tax collection and administration based on tax cooperative management aims to better adapt to the new requirements of national governance modernization for tax collection and administration,so as to promote the modernization of national governance with that of tax collection and administration.Before the central government comprehensively promotes the reform of tax collection and administration,some local governments have begun to explore the reform of tax cooperative management to enhance the capacity in tax information sharing and data analyzing and processing,and effectively strengthen the supervision of tax sources and decrease tax losing,so as to create a fair tax environment and ensure the steady-state growth of local fiscal revenues.C County,H Province has initiated a pilot reform of tax cooperative management from 2011,going through three reform phases of preliminary exploration,transformation and upgrading,and breakthrough.It continuously makes innovations and explorations in institutional norm,platform construction and department cooperation,which has already obtained obvious effects.At a micro level,multiple iterations and upgrades of the comprehensive tax administration platform have been achieved in the reform,with expanding scope of member companies and significant increase in organizational income.At a macro level,the organizational framework and regulation mechanism of tax cooperative management have been improved,and a good atmosphere of tax cooperative management has been created.However,there are still some outstanding issues existing in the reform of tax cooperative management,such as incomplete laws and regulations,insufficient department cooperation,weak support for big data technology,etc.The study found that the issue reasons mainly lie in the following three aspects: first,the local governments are not very aware of taking the initiative;second,the interest-driven mechanism is of lack in department cooperation;third,the comprehensive security force of tax administration platform is insufficient.Therefore,it is necessary to actively draw lessons from advanced experience in domestic and foreign tax cooperative management,focus on the cruxes of the issues,effectively improve national and local laws and regulations,make efforts to improve the application level of tax cooperative management information,continuously improve the comprehensive management capability of tax cooperative management,establish and improve a social security mechanism of tax cooperative management,take a multi-pronged approach and make an effective force to improve the overall quality and efficiency of tax cooperative management.