Research On Departmental Collaboration Optimization Of Cross-regional Tax Inspection Bureau In Y City

The tax inspection bureau shoulders the important responsibilities of cracking down on tax-related crimes,regulating tax collection and payment,safeguarding the dignity of tax law,and ensuring national tax revenue.After the merger of national tax and local tax,the cross-regional tax inspection bureau was established.But due to its limited powers,the cross-regional tax inspection bureau needs the cooperation and cooperation of other departments in performing its duties and functions.With the continuous advancement of the work of new institutions in recent years,the importance of inter-departmental collaboration has become increasingly apparent.In March 2021,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the ’ Opinions on Further Deepening the Reform of Tax Collection and Management ’,which proposed to continue to deepen and expand the pattern of tax co-governance,strengthen departmental collaboration,and strengthen tax judicial protection.However,in the current work,no matter the cooperation with the internal departments of the tax system,or the cooperation with the external public security,courts,procuratorates and other departments,no effective cooperation mechanism has been established,resulting in the current cooperation is not smooth and inefficient.In order to realize the normalization,institutionalization and standardization of cross-regional tax inspection bureau department cooperation and achieve the goal of win-win cooperation,all departments need to work together to find a more effective department cooperation mode.Departmental collaboration has become an important research direction of collaborative governance.This thesis is guided by resource dependence theory,information asymmetry theory and collaborative governance theory,uses literature research method,case analysis method and field investigation method.Through the preliminary research and analysis of cases,interviews and the current situation of collaboration,it is found that there are some problems in the cross-regional tax inspection bureau departmental collaboration in Y city,such as few policy documents and insufficient target,inefficient collaboration,weak willingness of inter-departmental collaboration and poor information sharing.To further explore the deep-seated reasons for the existing problems,mainly the difficulty and lag of the formulation of laws and normative documents,the lack of smooth cooperation between departments,the lack of unified mechanism,the lack of supervision,the lack of supporting resources,and the lack of departmental information sharing platform.In view of the above problems,it is proposed to establish departmental collaboration normative documents,enhance departmental mutual trust,improve supporting guarantees,clarify the responsibilities of collaborative participants,cultivate collaborative thinking,improve supervision methods,and establish information sharing mechanisms.It is hoped that this thesis can improve the current situation of cross-regional tax inspection bureau department cooperation in Y city and play the role of departments in jointly combating tax-related crimes.