The Research On The Efficiency Of Chinese Tax Governance

The report of the 19 th National Congress of the Communist Party of China stated that it is necessary to uphold and improve the socialist system with Chinese characteristics and continuously promote the modernization of the national governance system and governance capacity.Public finance is the foundation and important pillar of state governance,and taxation is the main way for the state to obtain fiscal revenue.Therefore,tax governance is a national governance path.Improving the taxation management system and realizing the modernization of taxation governance will help promote the modernization of the national governance system and governance capacity.Based on the above,from the perspective of national governance and taxation,we should look at the relevant content of tax governance from a new perspective and new ideas,and analyze the problems of tax governance in practice.When this paper sorts out the literature on taxation governance,the author finds that domestic literature mainly discusses taxation governance from three aspects: connotation,factors and status quo,and most scholars in China agree that taxation governance is the common governance of multiple subjects,and the factors affecting taxation governance include institutions.,technology,etc.,the focus of tax governance should be in taxation policies and tax collection and management.However,how to study the relevant content of taxation governance from the perspective of efficiency,there are few documents to explain this problem.The foreign literature mainly focuses on tax collection and management,so as to improve the level of tax governance.Therefore,it is necessary to study the efficiency of tax governance.Finding,analyzing and solving the problem of tax governance efficiency is not only to make up for the missing content in the research of this problem,but also to improve the taxation governance system and improve the taxation governance ability under the national governance system,in order to obtain new ideas to improve the efficiency of taxation management.Therefore,this paper comprehensively uses the literature research method,case analysis method and the combination of theory and practice to explore the efficiency of taxation governance from the aspects of theory,current situation and problems,causes and suggested measures.First,it analyzes the theoretical basis of the research on the efficiency of taxation governance in China.Taking the relevant concepts of tax governance efficiency as the starting point,this paper considers that the economic man hypothesis,the institutionalchange theory and the tax principle theory are the theoretical basis for the tax governance efficiency problem,and analyze the factors affecting the efficiency of tax governance.Secondly,it analyzes the status quo and problems of China's taxation efficiency.The tax governance efficiency problem mainly studies three aspects: taxation policy,tax collection and management.Therefore,from the above three aspects,the status quo of taxation efficiency is discussed.On the basis of analyzing the status quo,the problems of taxation efficiency are analyzed.Again,analyze the reasons for the efficiency of tax governance.According to the factors affecting the efficiency of taxation governance,this paper believes that the reasons for inefficient tax governance are the poor tax structure,imperfect tax collection and management system,and lack of tax culture.Repeatedly,select the actual case of taxation governance to support and analyze the efficiency of taxation governance.According to the case of tax evasion by an artist in recent years and the tax loss of the e-commerce industry,the deep-seated reasons for the inefficiency of taxation in individual industries are analyzed in depth.Finally,in view of the efficiency of taxation governance,put forward practical suggestions to improve the efficiency of taxation.