Study On The Problems And Countermeasures Of Social Comprehensive Governance In Practice

The tax is accompanied by the creation of a state,is the lifeline of the country.It is the country's participation in the national income distribution is the most important and the most standard form,is the main form of national fiscal revenue,which is mandatory,free and fixed characteristics.In May,2001,1,promulgation and implementation of the people's Republic of China tax collection and management law "provisions of the" all the State Tax Bureau and the local tax bureaus shall respectively administer the tax in accordance with the prescribed by the State Council on the administration of tax collection range." However,with the development of economy and society in our country,the environment of tax collection and administration is becoming more and more complicated.To achieve economic regulatory functions and the financial functions of the tax revenue,the tax department is not enough,need the joint efforts of governments at all levels,departments and the community.The cooperation of tax administration in Wanzhou district society as an example,analyzes the Wanzhou District integrated taxation management development,achievements and existing problems.Also a detailed analysis on the Chongqing Qijiang District,Hechuan District,Bishan district and Chongqing city integrated taxation overall development situation,lists,Hebei Province,Baoding City,Hunan Province,Qingdao City,Shandong Province Pingdu City Integrated taxation work in practice,at the same time,the experience to promote the monitoring of tax sources of social cooperation of tax administration is worth to draw lessons from abroad is summarized,based on proposed integrated Taxation Management:lack of evidence,the rights and obligations provided for by law is unknown,the understanding should be strengthened,the informatization level is not high,target test nuclear could be improved.Combined with the governance theory,information asymmetry theory,publicans game theory,performance management theory,puts forward the countermeasures and suggestions to perfect the social comprehensive tax administration,the main measures have five points:improve the legal system,to promote the work of legalization;perfecting the organizational structure system,ensure the efficiency optimization;establish a long-term mechanism to promote the normalization of publicity;"Internet plus comprehensive construction tax",the realization of data online;the introduction of performance management,implementation of incentive system.