Study On Co-construction,Co-governance And Sharing In Building Tax Governance Index System

With the continuous development of society and the continuous deepening of globalization,the tax source information is becoming more and more covert.The tax environment is becoming increasingly complex.The tax administration model of the taxation department can no longer adapt to the tax environment in the new era.We urgently need to change the current tax concept.Deepening the tax administration system reform plan of IRS and Local Taxation Bureau put forward that we will build a multi-agent tax co-governance pattern.This is not only to solve the dilemma of current taxation governance,but also to modernize national governance.The 19th Party Congress report puts forward that We will build a social governance structure on Co-construction,Co-governance and Sharing,which provides a new direction for taxation governance.The current domestic and foreign scholars' research on taxation governance is mainly from Tax Compliance,Taxation Governance Modernization,Taxation Co-governance Pattern and so on.Research content is more and more comprehensive.Most of the tax-related indicators are based on the tax department.The research content mainly focuses on the quality of tax collection and the efficiency of tax management.There is less research on tax governance from the overall perspective.Firstly,this article discusses the background and significance of the research,and summarizes the research content of taxation governance by domestic and foreign scholars,sums up the current status and inadequacies of current research on taxation governance,and explores the logic of this research.Secondly,this article elaborates the connotation of taxation governance and discriminates the concepts of taxation governance with taxation management,national governance,government governance,and social governance,then elaborates on the connotation and logic of the concept of taxation governance.Thirdly,this article combs the value and function of taxation evaluation index system construction,the basis and principles of index selection,and builds the taxation governance evaluation index system from the three dimensions of Co-construction,Co-governance and Sharing.Fourth,this article uses the Analytic Hierarchy Process to calculate the weight of the taxation governance evaluation index system,and provides a taxation governance appraisal index measurement method.Finally,this article reviews and summarizes the entire research process,and looks forward to further research in the future.