Research On The Cooperative Governance Of Tax Collection And Management In Dali

Taxation is the main source of fiscal revenue.The amount of tax directly reflects the quality and effectiveness of tax collection and management.It is of great importance to collect and management tax rightly,to realize the timely and full storage of taxes,and to ensure the stable growth of fiscal revenue for strengthening the government's regulatory capacity and building a harmonious society.Dali Autonomous Prefecture has rich tourism resources and many tourists all year round,which has led to the development of other industries such as real estate.However,the prosperity of the tourism industry has not brought tax revenue growth.The main reasons are widely distributed scattered tax sources,taxpayers' low tax compliance and concealment of incomes which has resulted in asymmetric information between the collecting parties.Together with inadequate monitoring measures and mechanisms,resulting in the increasingly prominent concealment and liquidity of tax information like the time,location and amount of transactions,which has brought tremendous management pressure to the existing collection and management model.For a long time,the sources of tax data of Dali Autonomous Prefecture mainly rely on taxpayers' self-declaration and tax control systems.Yet some problems become increasingly prominent,lagging tax source monitoring methods,single means of obtaining information,and lack of information.It is obviously unable to effectively grasp the tax base and control the tax source only by the taxation department.The single-fighting management method has failed to integrate the massive tax-related data scattered in various departments and fields.Therefore,the only way to realize the "data management tax" transformation in the "Internet +" era,to minimize tax loss and to ensure steady growth of fiscal revenue is by seeking multiparty cooperation which can fully mobilize the enthusiasm of linkage with other functional departments,accessing to more data about taxpayers and forming of a tax co-governance situation.This paper adopts the literature analysis,case analysis and field investigation method.Based on the collaborative governance theory,this paper takes DaliPrefecture's tax collection and management as the research object,elaborates the status and results of collaborative tax administration between multi-sectors in Dali and summarizes the problems existing in the tax department,other government units,professional service agencies,and individuals concerning co-governance of tax.The causes of the existing problems are analyzed,and more optimized solutions are also proposed.According to this paper,the author holds that the coordinated taxation of multiple departments needs to clarify the functions of taxation department and other government entities,to perfect the mechanism of multi-party collaborative governance in terms of law,system and information exchange,to ensure the symmetry of information.As a result,the management pressure of tax department can be released,the compliance with tax laws can be improved,the coordinated governance of tax collection and management in Dali Prefecture will be promoted.