Study On The Pluralistic Co-governance Of Tax Audit In S Province

In today’s field of public management,the position of collaborative governance theory is increasingly prominent and becomes an indispensable part.This concept originates from the practice of public sector reform in western developed countries.It organically integrates various parts of the government organization,thus forming a new management paradigm and mode.The essential characteristics of collaborative governance include the diversification of governance subjects,the synergy between diverse participants and the formulation of common rules,etc.,with special emphasis on the mutual coordination and joint action among various subjects,which is a new idea and way to improve the governance ability of government departments.As the main source of state financial revenue,tax revenue plays a foundational,pillar and safeguard important role in economic and social development,and plays a vital role in the process of deepening reform.Tax cooperative governance is one of the most important manifestations of the modernization of our tax governance system and governance capacity.In 2021,the Opinions on Further Deepening the Reform of Tax Collection and Administration clearly put forward the new requirement of "continuously deepening and expanding the pattern of tax co-governance",emphasizing the need to strengthen departmental coordination,strengthen social coordination,and strengthen tax judicial protection,which made comprehensive arrangements for further promoting tax co-governance.As the last line of defense of tax revenue,the tax inspection department should fully understand the important role of strengthening tax cooperation and co-governance,and promote the top-level design to take root in the tax inspection work in exploration and practice.Therefore,from the perspective of considering collaborative governance,this paper makes an in-depth study on the problems and countermeasures of multiple co-governance in tax inspection,reveals the existing problems in tax inspection,analyzes the causes of the problems with the theory of collaborative governance,and puts forward countermeasures to solve the problems.The application of these research results in practice can strengthen the cooperation between tax inspection departments,other government departments,social organizations and the public,promote the development of tax inspection work,further optimize tax co-governance,promote the modernization process of tax governance,and better realize the modernization of national governance capacity and governance system.In recent years,the tax inspection department of S Province has continued to promote collaborative governance,and continuously improved the quality and efficiency of tax inspection work by exploring collaborative governance with other government departments,social organizations and the public.It is of positive significance for the research to enrich the theory of tax cooperative governance and guide the tax inspection department of S province to carry out cooperative governance.From the theoretical perspective of collaborative governance,this paper defines the concept and connotation of collaborative co-governance,and uses case analysis,comparative analysis,in-depth interview and other research methods to discuss the current situation,problems,causes and countermeasures of multiple co-governance of tax inspection in S province from three perspectives.The study found that the tax inspection department in S province has achieved certain results in strengthening organizational leadership,promoting departmental cooperation,innovating social coordination,guiding public participation and other aspects,but there are still problems such as low participation degree of multi-subject co-governance,difficult implementation of system documents,difficult implementation of co-governance,and imperfect sharing and use mechanism of tax-related information.In view of the above problems,this paper analyzes and summarizes the reasons,and puts forward specific suggestions on improving the participation degree of multi-subject collaborative and co-governance,forming a standard system of multi-subject participation,improving the mechanism system of tax inspection collaborative and co-governance,and promoting the informatization construction of multi-subject collaborative and co-governance of tax inspection,so as to accelerate the construction of a new situation of multi-subject co-governance of tax inspection.Crack the dilemma of co-governance under the interweaving of multiple objectives and realize the good governance of tax inspection.