Research On Cross-regional Tax Audit Collaborative Governance In L City, Shandong Provinc

Based on the research and analysis of the reform practice of trans-regional tax inspection mode in L city of Shandong Province for more than three years,this paper concludes that there are many problems in the internal and external collaborative governance of trans-regional tax inspection in L city.In terms of internal coordination,the main problems are not smooth operation of internal audit business,the interaction and cooperation between audit institutions and municipal bureau departments are difficult,and the coordination between audit institutions and county and district bureaus is not strong in the interaction of inspection and management.In terms of external coordination,there are some problems,such as weak willingness of external departments for coordination,unsmooth communication channels for coordination,and inability to obtain comprehensive tax-related data of external departments.In addition,the lack of auxiliary resources such as manpower,funds and case handling tools,as well as the failure of personnel training incentives and supervision and assessment measures,are also significant problems that restrict the low effectiveness of internal and external collaborative governance.Based on inter-regional tax auditing problems of collaborative governance,this article on the basis of individual interviews and field investigation concludes the causes of the problem is the cross-regional organizational leadership in the collaborative management of tax inspection institution building vacancy,cross-regional tax auditing collaborative governance to participate in the main responsibilities and across regions lack of system in the collaborative management of tax inspection mechanism and so on.To be specific,the inadequate reform of internal organizational structure of tax inspection and the imperfect organizational leading structure of tax inspection are outstanding manifestations of the absence of organizational leading structure construction.However,the unclear rights and responsibilities of the participants are reflected in the overlapping of powers and responsibilities between tax inspection institutions,the fuzzy responsibility boundary between tax inspection institutions and county and district tax bureaus,and the unclear definition of rights and responsibilities of the departments outside the tax system to participate in collaborative governance.Finally,the lack of legal guarantee for the collaborative governance of tax inspection and the drawbacks of the collaborative governance mechanism of tax inspection are two manifestations of the lack of cross-regional collaborative governance system and mechanism.This paper deeply analyzes the problems existing in the effectiveness of collaborative governance under the cross regional tax inspection mode of L City and the causes of the problems,which provides a basis for optimizing and improving the path and method of cross regional tax inspection collaborative governance procedure of L City.Based on the theoretical research results of collaborative governance,this paper puts forward some measures to optimize and improve the effectiveness of collaborative governance,such as improving the organizational structure construction of cross regional tax inspection collaborative governance,improving the ability of cross regional tax inspection collaborative governance and ensuring the resource guarantee of cross regional tax inspection collaborative governance.These countermeasures and suggestions not only try to solve the current problems of cross regional tax inspection collaborative governance in L City and improve the efficiency of collaborative governance,but also provide reference for more scientific and effective internal and external collaborative governance in the process of cross regional tax inspection reform in China.