| China is currently in the critical stage of reform and modernization.Thecutting-edge theories of international public management and practical experience in the field of taxation have had an important impact on my country,providing us with a good opportunity to explore good tax governance.On June 30,2014,the "Overall Plan for Deepening the Reform of the Fiscal and Taxation System" approved by the Politburo meeting of the CPC Central Committee identified important aspects of the new round of fiscal and taxation system reform,including deepening the taxation system;on August 31,2018,The Fifth Session of the Standing Committee of the Thirteenth National People’s Congress voted and passed the decision to amend the Individual Income Tax Law.Starting from January 1,2019,the tax system combining comprehensive income and classified income will be officially implemented.The new round of personal income tax reform is a profound change related to the modernization of the national governance system and governance capabilities.It is an unremitting exploration of the fiscal and taxation system with a view to modernization.In the context of the reform of personal income tax,the tax authorities of Keqiao District have gradually formed a new personal income tax governance system in accordance with the relevant requirements and document regulations of the State Administration of Taxation,combined with their actual work.But overall,the new personal income tax governance system in Keqiao District has deficiencies in terms of rule of law,participation,professionalism,and service,and there is a certain gap between the concept of good governance.Under the concept of good governance,what kind of new personal income tax governance system the Keqiao District tax authorities need to build,how to improve the new personal income tax governance,and promote the implementation of the reform dividends of the personal income tax law are worthy of in-depth study.The thesis is guided by the concept of good governance,supported by governance theory and tax governance theory,combined with tax legal principles,tax co-governance theory,and tax service theory.Based on the analysis of the current situation of new personal income tax governance in Keqiao District,SWOT analysis is adopted.Methods A systematic analysis of the new personal income tax governance environment in Keqiao District.On the basis of a full analysis of the concept of good governance,the gap between the current Keqiao District’s new personal income tax governance system and the concept of good governance is explained,so as to construct the theoretical framework of the new personal income tax good governance of Keqiao District under the concept of good governance,and learn from The advanced experience of foreign regions in the process of personal income tax governance has put forward countermeasures and suggestions to improve the new personal income tax governance in Keqiao District.The results were showed in following aspects:(1)The new personal income tax governance in Keqiao District is gradually moving towards the rule of law,a situation of co-governance of multiple entities has initially formed,the training of individual tax personnel has been emphasized,and the promotion of the new individual tax law has been carried out through multiple channels,but at the same time it is also faced with insufficient tax personnel,There is a tendency to self-interest in the merger of national and local taxes,and taxpayers generally lack tax-related knowledge and other challenges.(2)The good governance of taxation under the modernization of national governance should consider the two basic orientations of promoting social development and serving the people.The legal principles of taxation,the theory of tax co-governance and the theory of taxation service also reflect the concept of good governance from different perspectives.The guiding significance of the new personal income tax governance in Keqiao District under the concept should at least include relying on the rule of taxation,based on the implementation of responsibilities,guided by efficient response,guaranteed by openness and transparency,assisted by public participation,and scientifically effective.For consideration,with cleanliness and integrity as the basic bottom line and fairness and justice as the higher pursuit of basic dimensions,the current new personal income tax governance system in Keqiao District focuses on the closed loop between taxpayers,withholding agents and tax authorities.There are four main gaps between the system and the concept of good governance: insufficient rule of law,insufficient participation,insufficient professionalism,and insufficient service.Therefore,the new personal income tax governance system in Keqiao District under the concept of good governance should be improved from the aspects of legal governance,joint governance,professional governance,and good faith governance.(3)The advanced experience of individual income tax governance in foreign regions has many enlightenments to the improvement of the new individual income tax governance in Keqiao District.The main reason is that three aspects of legislation,law enforcement and justice need to be emphasized in the process of individual income tax legal governance.Individual income tax is related Laws and regulations also need to be synchronized with the development of the times;in the process of personal income tax participatory governance,it is necessary to pay attention to cooperation with relevant third parties,improve the third-party information reporting system,and build a tax-related information sharing platform;China needs to standardize tax agencies and cultivate more comprehensive tax talents;in the process of personal income tax humanization governance,taxpayers need to be classified and managed and tax services socialized.Finally,the thesis aims at the new personal income tax governance framework and governance status in Keqiao District,draws on the advanced governance experience of foreign regions,and based on the basic connotation and guiding significance of the concept of good governance,from the construction of the rule of law system,the participation of diversified entities,the construction of professional teams,The four aspects of humanized service development put forward the countermeasures and suggestions for the good governance of the new personal income tax in Keqiao District,providing a reference for the new personal income tax management in Keqiao District. |
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