Research On Tax Co-governance In Personal Income Tax Reform Of H District Tax Bureau Of Y City

In the plan of deepening the reform of tax collection and management system published by the State Administration of Taxation in 2015,it clearly pointed out the reform goal of establishing the pattern of tax co-governance.At the end of 2018,the reform of personal income tax began the practice of tax co-governance.For China's tax modernization,the implementation of tax co-governance is an important way to effectively resolve the contradiction between tax collection and collection and improve the efficiency of tax collection and management.Based on the framework of personal income tax reform,this paper makes an analysis and Discussion on the current situation of tax co-governance in H District of Y City,and puts forward corresponding countermeasures and suggestions.In the reform of personal income tax,the current situation and problems of tax Co-governance of H District Tax Bureau of Y City are as follows: First,the premise of the rule of law is the revision of relevant tax laws to provide institutional guarantee for the rights and responsibilities of the subjects of the rule of law,but the new tax law is too general for many procedural provisions,which is not conducive to the implementation of the main responsibility.Secondly,the reform has realized the diversification of governance subjects,but the opposition of tax collection leads to the inconsistency of the objectives of each subject.Third,the interactive platform of co-governance.Developed information technology provides a network platform to achieve co-governance,but there is a problem of insufficient capacity of network data analysis and processing.Fourth,the process of supervision mechanism,tax co-governance on the subject of good faith requirements are very high,the reform through the establishment of a post-review mechanism,the implementation of joint punishment for dishonesty to supervise the implementation of the subject of good faith,but lack of specific provisions on the implementation of the supervision mechanism.In view of the existing problems of tax co-governance,this paper puts forward some countermeasures to strengthen tax co-governance based on the advanced experience of Individual Income Tax Governance in developed countries and the reality of our country.First of all,we should improve the construction of procedural legal norms in personal income tax concerning the operation rules of the governing body and dispute settlement.Secondly,we need to strengthen the identification of the main objectives,enhance the awareness of tax participation through various ways,and strengthen the daily communication and cooperation among the main bodies.Thirdly,we need to integrate and optimize the operation platform of information system,make use of big data technology,and continuously improve the processing ability of information data.Finally,we need to improve the review and supervision mechanism,speed up the introduction of after-the-event review process rules,and gradually improve the tax credit management methods.