Study On The Government Departmental Collaboration Of Collecting And Managing Farmland Occupation Tax In District Y

On December 29,2018 through the "farm land tax law of the People's Republic of China" clearly requires cooperation among various departments,set up department coordination mechanism,Chinese scholars in the past focused on research direction is in commonly cultivated land usage tax tax system,tax rates,tax target,etc,on how to better carry out the law of the People's Republic of China on cultivated land occupancy tax law as well as the collection and administration work flow rarely targeted research aspects,therefore this paper focuses on the key point in cultivated land usage tax collection and administration departments co-ordination problems,Focusing on all kinds of problems existing in the work of collecting and managing the cultivated land occupation tax by relevant government functional departments in Y district and the causes of the problems,this paper studies the problems that may occur in the cooperative collection and management of various departments and the system design defects,and puts forward the countermeasures to improve the cooperation between the departments in the collection and management of cultivated land occupation tax in Y district.This paper is divided into four parts.The first part introduces the concept of farmland occupation tax and department cooperation,which is discussed by using the theory of collaborative government,administrative assistance and information asymmetry.The second part introduces the process of collection and management of cultivated land occupation tax in Y District,and specifically studies the cooperation status of various departments in Y District,including the establishment of relevant organizations,corresponding responsibilities and the results achieved by various departments in Y district through cooperation.In the third part,the main problems existing in the cooperation of departments in the collection and management of cultivated land occupation tax in Y district are:overlapping jurisdiction of relevant departments,inconsistent recognition of tax by relevant departments,lack of sincerity of cooperation among relevantdepartments,and inability of timely and full warehousing of cultivated land occupation tax.The main reasons for these problems are that the responsibilities of the relevant departments are not clear,the cooperation system is not standardized,there is a lack of communication with each other,the staffing is insufficient,and the Y district government fails to fulfill the obligations of taxpayers.The fourth part puts forward four countermeasures according to the actual situation of collecting and managing farmland occupation tax in Y district and the causes of many problems: improving the system of department cooperation,improving the ability of department cooperation,innovating the way of department cooperation,and strengthening the supervision of department cooperation.By establishing the information system of cultivated land occupation in the whole region and implementing the integrated management of the whole business,the cooperation effect of each department can be effectively improved.Rely on the multiple supervision of local government,relevant departments and the public,avoid various problems in the implementation of the law of the people's Republic of China on the occupation of cultivated land,and ensure the smooth progress of the collection and management of the tax on the occupation of cultivated land.