Research On Q Province Tax Think Tank Participating In Local Government Decision-making With Tax

Since the 18 th National Congress of the Communist Party of China,new think tanks with Chinese characteristics have entered a stage of rapid development,which has played an important role in supporting the Party and the government in making scientific,democratic and legal decisions.In 2018,the reform of the national and local tax collection and management system set up tax economic analysis departments in tax bureaus at all levels to tap the value of tax data,carry out tax economic analysis and policy effect analysis,serve local government decision-making,and formally establish a tax think tank.The tax economic analysis department of the tax system of Q Province has experienced the establishment of a mechanism in 2019 and a steady start.In 2020,it will carry out a series of consultation on resumption of work and production.A number of analysis results on resumption of work and production have been given instructions and attention by leaders of provincial,municipal and county level local governments.Since 2021,epidemic prevention and control has entered the normalization stage,with the continuous promotion of tax economic analysis,tax economic analysis topics have been carried out in key industries and fields that can be focused on.Without the support of special analysis topics,the tax economic analysis of Q Province tax system participates in local government decision-making,and the role of tax advisory functions has been gradually weakened,facing the problem of selection and optimization.This problem includes how to follow the development of the situation,clearly define the responsibilities of the provincial,municipal and county tax economic analysis departments in Q’s tax system,stimulate the vitality of participating in local government decision-making to consult with tax,increase the participation of consulting,enrich the content of consulting,scientifically evaluate the performance of consulting,and build a long-term security system for consulting.The study of this issue will help to provide reference for Q Province tax think tanks to participate in local government decision-making and play a long-term role in tax advisory functions.This paper focuses on the consultative situation of the provincial,municipal and county tax economic analysis departments in Q Province,and constructs an analysis framework based on the five dimensions of participatory governance theory,namely,participation subject,participation form,participation content,participation performance,and participation guarantee.The research mainly used the literature research method,the questionnaire survey method and the interview method.The literature research method,before writing,collected in detail the relevant system documents that the tax economic analysis department of Q tax system has received from its superiors and the province since its establishment,more than 1000 tax economic analysis reports written at the provincial,municipal and county levels,the contents of instructions from local government leaders,the results of performance appraisal indicators in each year,various work reports and summaries,as well as the basic information of analysts,etc,and collected and sorted out the top-level design documents on the new type of think tanks with Chinese characteristics and the construction of consulting government with tax through the official website,and learned the research on the development of think tanks from the academic community from the authoritative journal website.With the questionnaire survey method,18 questions were set around the theme of "Q Provincial Tax Economic Analysis Department’s participation in local government decision-making and the role of tax advisory functions" to conduct a comprehensive survey of provincial,municipal and county level analysts.At the same time,the business ability of all staff was investigated and evaluated according to the business requirements of tax economic analysis,and survey data were obtained.The interview method was conducted by randomly selecting all the members of the provincial tax economic analysis department,the main heads of the municipal tax economic analysis department and the county level.A total of 30 people were interviewed,focusing on 15 issues such as the enthusiasm and initiative of tax consultation,and the problems and suggestions in the performance evaluation of tax consultation.They were recorded and analyzed one by one.Through the collection and collation of all kinds of data obtained,this paper deeply analyzes the current situation of Q Province’s tax economy in participating in the decision-making of local governments to consult with tax,the existing problems,and the causes of the problems,and puts forward suggestions for optimization and improvement.The research shows that in recent years,the tax economic analysis of Q has continuously established and improved the tax consultation mechanism,the content of consultation is increasingly rich,the number of consultation reports is growing steadily,and the influence of consultation reports is gradually increasing,but there are also some problems.In terms of participants,there are differences in the clarity and accuracy of the provincial,municipal and county function positioning,the enthusiasm and initiative of participation are gradually weakened,and the three levels of consultative ability are insufficient.As for the form of participation,there are some problems,such as the relatively single form of consultation,the obstacles in promoting the diversified exploration of consultation,and the blockage of consultation channels.In terms of the content of participation,there are many problems such as the high homogeneity of the content of consultation,less featured boutiques,and more report data piling.In terms of participation in performance,there are problems in different regions that reflect the uneven burden of performance appraisal,the lack of normalized feedback mechanism for external appraisal,and the setting of bonus points that affect the fairness of appraisal.In terms of participation guarantee,there are problems that data guarantee,system guarantee and personnel guarantee need to be strengthened.In view of the existing problems,analyze the internal causes one by one.As for the main participants,they are mainly due to the inaccurate positioning of the three-level functions,incomplete level by level incentive mechanism,and inadequate talent training mechanism.In terms of the form of participation,the main reasons are that the awareness of work innovation and breakthrough is not strong,the initiative of communication and cooperation with external departments needs to be improved,and the communication channel with the actual government departments is not smooth.In terms of the content of participation,it is mainly due to the lack of topic selection guidance,single economic tax source and backward analysis methods.In terms of performance participation,the internal assessment did not consider the regional differences,the external assessment did not attract enough attention,and the bonus assessment led to the only purpose of instructions.In terms of participation guarantee,it is mainly due to the separation of management among departments,the insufficient linkage of supervision among levels,and the long way to go to build a scientific consulting team.Finally,based on the analysis of the problems and causes of the Q tax think tank’s consulting policy with tax,the paper puts forward suggestions for optimization and improvement: in terms of improving the initiative of the participants,should carefully position the responsibilities of the three-level tax economic analysis,increase the incentives for the three-level tax economic analysis,and establish a talent development mechanism suitable for the departments;in terms of enhancing the diversity of participation forms,explore and innovate the tax economic analysis mode,increase the exchange and cooperation of tax economic analysis,and open up the communication channels between the government and tax;in terms of enhancing the richness of participation content,we should strengthen the scientific guidance of analysis topic selection,improve the consistency of topic selection ideas,and accelerate the introduction and construction of analysis methods;in terms of improving the scientific nature of participation performance,establish a differentiated assessment mechanism between regions,introduce an external consultative effectiveness evaluation mechanism,and reasonably set up a guidance mechanism for instructions and bonus points;in terms of improving the completeness of participation guarantee,establish an efficient and interconnected data supply mechanism,increase the inter level tracking and feedback mechanism,and scientifically build a provincial consulting team.