Problems Existing In Information Disclosure Of State Administration Of Taxation And Countermeasure Study

With the gradual realization of informatization,the development of economy is accelerated.However,in the real society,the government almost controls enormous information closely related to the public life,which involves the aspects of production,science and technology,education and culture and also covers the fields of politics and economy.Obviously,huge information management needs to be completed under the leading of government departments.However,market economy in the new age impacts the society and nation constantly,urging our nation to implement a comprehensive system reform which even requires transparency of the controlled information.In 80's of the last century,the attempt on information disclosure management was carried out gradually in various domestic institutional units,which made remarkable reform achievements and was well-received by the public,while some shortcomings still exist.Thus,after repeated conference discussion and revision performed by related legislation departments,Regulation of the People's Republic of China on the Disclosure of Government Information(hereinafter referred to as Regulation)was recognized and issued by our nation in 2008.Regulation has been playing an irreplaceable role in the domestic information disclosure management work in 9 years since then.However,Regulation reveals more and more obvious defects due to the influence of era limitation and social progress.Since Regulation was implemented,like other government departments,the State Administration of Taxation has carried out the policy of the Central Committee and the State Council comprehensively and intensified the government information disclosure work,achieving preliminary effects,but many problems have appeared at the same time.The exploration of domestic scholars on government information disclosure is focused on a large-scale scope,but exploration on small-scale or micro-level implementation of some government department is rarely reported.Thus,this paper studies the situation of government information disclosure of the State Administration of Taxation and also enlarges the study perspective in a sense,which is an active exploration on current government information disclosure in our country.This paper aims to put forward measures enabling the State Administration of Taxation to improve the information disclosure work by study on the implementation status of information disclosure of the State Administration of Taxation and existing problems.Specially,the first part of this paper makes a comment on domestic and overseas research results based on the general social background for building the government information disclosure system and the study significance by reference to the results of foreign countries;the second part focuses on the concept definition of building the government information disclosure system,also includes theories involved in the study content and introduces the principles and ways of information disclosure;the third part introduces present achievements and shortcomings based on the current situation of government information disclosure of the State Administration of Taxation and then concludes and deeply analyzes the root causes of the shortcomings;the fourth part puts forward related pertinent measures on the basis of the above study to solve the problems occurring in the process of building government information disclosure of the State Administration of Taxation at present.This paper argues that the information disclosure work of the General Administration of Taxation is completed mainly from the following four aspects.Firstly,from the perspective of understanding,it is needed to continually increase the understanding level of the General Administration of Taxation and the general public on the information disclosure work.Secondly,it is need to continuously strengthen legal construction of government information disclosure to ensure that the government information disclosure work really has legal system support and guarantee,especially,it needed to carefully and meticulously modify system defects to make government information disclosure really have something to relay on in institutional system and make a difference.Thirdly,it is needed to further expand the routes and methods for the public to acquire government information to realize the ‘green light' of government information disclosure channels.Fourthly,it is needed to establish and perfect a multi-dimension,multi-angle and multi-level supervision and guarantee mechanism for government information disclosure to ensure that government information can be timely and accurately disclosed,and to achieve seamless convergence to continuously improve the quality and timeliness of information disclosure.