From The Perspective Of Collaborative Governance Theory,Natural Person Pays Tax In Good Faith Study On Management Mechanism

The State Council issued the outline of the plan for the construction of the social credit system(2014-2020)in June 2014 of which natural person social credit is an important content,and the good faith tax payment of natural person is an important part of natural person social credit.After the outline of the plan implemented for more than 6 years,the reason that large population size and rapid economic and social development of our country make it harder to set up the good faith tax payment of natural person management mechanism which is unfit to the social credit system construction.What’s more,tax issues,especially individual income tax problems related to personal interests and higher social attention,make public management departments eagerly develop a set of natural person tax management mechanism.This paper uses the theory of collaborative governance,and takes Kunming city as an example to solve the problem that the good faith tax payment of natural person management mechanism.Through searching and carding literature materials,comparing and analyzing theoretical research results and practical experience at home and abroad,and combined with the information obtained from interviews and exchanges,this paper analyzes the existed problems and causes in the course of the good faith tax payment of natural person management mechanism in Kunming,such as high cost of supervising the fulfillment of tax obligations of natural persons,difficult of collecting tax-related information data,lack of credit tax evaluation mechanism,unsound integrity tax management supporting mechanism,still improved the protection mechanism of legal tax-related rights and interests,and so on.This paper learns from the advanced experience and effective practices of social credit management of natural persons in our country and the good faith tax payment of natural person management mechanism in foreign countries.From these four aspects as providing leadership of the social credit system,improving the legal system of the good faith tax payment of natural person,forging a integrated platform with which data and information can be sharable throughout the country,building a socialenvironment of the good faith tax payment,this paper gives some suggestions.The research content of this paper is mainly divided into five parts,the first part includes the introduction of the background of the research significance,methods and ideas,etc.The second part analyzes the applicability of collaborative governance theory to study the good faith tax payment of natural person management mechanism;the third part takes the operation of the good faith tax payment of natural person management mechanism in Kunming as an example to analyze the existed problems and causes in the course of the good faith tax payment of natural person management mechanism;the fourth part summarizes natural person social credit management an home and experience of good faith tax payment of natural person management abroad,and analyzes their reference value;the last part,from the perspective of collaborative governance theory,puts forward some suggestions to improve the good faith tax payment of natural person management mechanism,and find a solution to improve the good faith tax payment of natural person management mechanism.