Research On The Mechanism Of Synergy-governance Of International Tax In Grassroots Level Of Dongguan City

Since the reform and opening up,China's economy has been increasingly open.On the one hand,foreign enterprises and individuals and their related products and services have entered the country,and on the other hand,a large number of Chinese enterprises and individuals have started to go abroad,resulting in a large number of mutual economic exchanges.These economic activities are inevitably related to taxation,especially international taxation.With the proposal of the national "One Belt And One Road" initiative and the comprehensive promotion of the construction of the Guangdong-Hongkong-Macao Greater Bay Area,the foreign economic activities within the Greater Bay Area are more frequent,and the international tax-related issues faced by the grassroots are particularly complex.International taxation involves national sovereignty and national interests.Generally speaking,the corresponding management level of tax departments is very high,which is generally managed by the State Administration of Taxation or provincial taxation bureaus.However,in practice,according to the principle of territory,the grass-roots taxation units are often responsible for daily management and service work.However,in practical work,grass-roots units often face subjective or objective difficulties such as low management authority,lack of professional talents,little disposable resources and weak work initiative.Although some developed countries in the world have some experience in international tax administration and service for us to learn,the complexity of international tax work in the greater bay area far exceeds that in countries with a small population and high tax compliance.The new requirements of service-oriented government construction put forward by the state have further increased the difficulty of related work at the grass-roots level.This paper will take the government sponsoring agencies and other government agencies,as well as market stakeholders as the participants of synergy governance of international tax work and take synergy governance theory as the theoretical perspective,to improve the ability of large bay international tax management at the grass-roots level,enhance the level of service,to research the design of synergy pattern,system innovation,subject construction,deduction of situation,platform construction,evaluation,information sharing and various aspects of the construction of synergy governance mechanism,to provide suggestions for the development of international tax at the grass-roots level.X town described in this paper is a typical grassroots administrative region within the greater bay area,and a county-level town directly under the jurisdiction of the prefecture-level city.Its economic structure and management model are highly representative.Based on the research and analysis here can provide us the image of the big picture,the improvement and adjustment to make based on the town will also be very suitable to promote.This paper consists of five chapters.The first chapter as the introduction part mainly expounds the proposal of the problem and its significance,puts forward its basic concepts and theoretical tools,reviews the relevant literature at home and abroad,and points out the research methods and research framework.The second chapter is about the analysis of X town grassroots international tax situation under the perspective of the synergy governance;The third chapter is about the contrast and reference of synergy governance mechanism of grassroots international taxation at home and abroad The fourth chapter is to design the synergy governance mechanism scheme of X town grassroots international tax management and service;The fifth chapter put forward about the construction of the team of international tax management and suggestions for the development of coordination mechanism.Under the background of national strategy theme and regional construction,this paper hopes to combine the practical affairs management and comprehensive service with the public management theory,so as to improve the international tax management ability and service level at the grass-roots level.This paper makes the following innovative explorations:first,it is a specific micro-operational practice that reflects the macroscopic demand of the country and the large region at the typical grassroots level.The second is to take the interest of all parties involved and the game as an important factor.Third,put forward the theory of orientation leading.The collaborative construction of international tax work at the grass-roots level is differentiated in the direction,trying to establish the dominant way of the collaborative governance mechanism of management and service in two different directions.