My Country's Tax Governance Innovation Research From The Perspective Of Governance Theory

Tax is an indispensable material starting point for all countries to carry out governance activities.Tax governance is an important part of a country's governance and the most important part of a country's governance system.The efficiency of tax work determines the level of a country's governance capacity.Whether a country's governance can be modernized is directly determined by the modernization of its tax governance.As the tax system reform is the pacesetter in deepening the reform of fiscal and tax systems,its efficiency,success or failure,directly determines the construction and improvement of the country's governance system and the modernization of the country's governance capacity.In recent years,China's tax revenue has got into a dilemma of governance,resulting in the imbalance of results deviating from the original check and balance,the centralization of governance power and the separation of collection and management power running counter to each other,and the finance has fallen into a dilemma.The new round of fiscal and tax system reform requires the modernization of the country's governance system and governance capacity,and presents new requirements to innovation in theory,systems,management and services of tax governance.Guided by the governance theory,this paper introduces the research ideas and perspectives of the governance theory into tax governance.This article is composed of three parts.The first part is the definition of concept.This part starts with the definition of tax management and the governance theory,leading to the necessity of transition from tax management to tax governance in China.The second part analyzes the main problems in the current tax governance in China from the aspects of governance model,governance tools,governance mechanism,governance objectives and the rule of law.The third part explores the innovation of tax governance in China from the perspective of the governance theory,and puts forward corresponding countermeasures.The main points of this paper are:(1)In terms of innovation in objectives,we should accurately define the basic functions of tax,highlight its social attributes and follow the dynamic value of equalization of public services.(2)In terms of innovation in systems,we should reconstruct the tax system,reconstruct the national and local tax collection system,innovate the tax revenue system and set up a co-governance mechanism.(3)In terms of innovation in management,we should reshape the responsibilities of all governance subjects,rationally use the positive influence of bigdata on the collection and management model,and attach importance to the construction of a professional internal administrative system and the organizational leadership system after the merger of state and local tax bureaus.(4)In terms of innovation in service,we must first raise the overall tax awareness by providing efficient services for taxpayers,and then attach importance to tax-related information management and risk response;modernization of services such as informatization and digitalization is also urgent.(5)In terms of innovation in the rule of law,statutory taxation is the foundation of the rule of tax law;we should return to the standard of national governance,grant tax authorities the right to reply to tax law enforcement,reconstruct the tax legal system and standardize tax law enforcement.