The Research Of Taxation Management In Shanghai Based On Collaborative Governance

As a main source of national fiscal revenues, taxation is important to realize good operation of macro economy and to adjust and distribute income functions. With acceleration of economic globalization and market economy development of our country, taxation in our country is faced with new opportunities and challenges. As a whole, the increase in tax source amount creates conditions to strengthen financial resources in our country. However, as for individuals, the existence of tax source flowing and an internationalization as well as complexity and flexibility of enterprises in organization forms and financial accounting make taxation management more difficult. Meanwhile, the current taxation management mode increasingly exposes its inadaptability under continuously high management cost, relatively passive management manners and objective existence of management risks as well as the new taxation situation. As a forward position for Chinese economic development, Shanghai has innovative ideas and international views in various fields, which promote news changes of local tax sources in financial accounting and tax-involved handling. For this reason, local taxation management shows greater variability, and the current mode in which tax authorities lead taxation management cannot cope with new situations, new problems and new dimensions completely and effectively any more. It is urgent at present to promote tax authorities in Shanghai to accelerate management mode transformation, actively cope with risks in tax source losses, harmonize relations between taxation and tax payment and improve management effectiveness.With enlightenment of the increasingly popular cooperative governance concept in public management affairs in recent years, the paper makes research on the theme of current taxation management in Shanghai. The paper mainly applies methods such as literature analysis, case research and comparative analysis. With the taxation management as a research object, it introduces the research ideas and perspectives of collaborative governance into taxation management in combination with practice in Shanghai.At first, the paper introduces the concept, type and characteristics of the taxation management and studies the coincidence between collaborative governance theories and the taxation management from the angle of collaborative governance. Secondly, it reviews the development history of Shanghai taxation management and current application situations of collaborative governance, and then analyzes the problems existing in the collaborative governance and reasons for that. After that, the paper conducts comparative analysis of foreign and domestic taxation management modes and extracts reference experience of collaborative governance. At last, the paper puts forward some countermeasures and suggestions for optimization of the taxation management based on the collaborative governance concept, in combination with actual situations of Shanghai taxation management.Through the research, the paper holds that management pressure of tax authorities in taxation management can be effectively relieved and tax compliance of the whole society can be improved by defining the functions of tax authorities, other functional governmental departments and non-government participants and by establishing and optimizing mechanisms and systems for multi-party collaborative governance in laws, mechanism, information and management ability, etc. In this way, taxation can give full play to active effect in regional and national construction and efficient taxation management and public benefit maximization can be realized.