Research On Cross-departmental Collaborative Governance Of Tax Inspection

With the continuous development of the market economy,the illegal means of tax-related criminals have been upgraded,and tax-related cases have shown the development trend of syndication of criminals,diversification of criminal objects and informationization of criminal means.In order to better combat tax violations and rationally allocate inspection resources,the taxation authorities have adopted a nationwide organisational structure model in which the sub-provincial tax inspection departments consist of one provincial(municipal)taxation bureau inspection bureau plus multiple cross-regional taxation inspection bureaus,after the reform of the tax collection and management system in 2018.The new organisational structure has solved the problem of territorialisation of the tax inspection management system more effectively,but has also given rise to many new problems.This paper focuses on the situation of cross-departmental collaborative governance of tax inspection after the reform of the tax administration system.By analyzing the cross-departmental collaborative governance of tax inspection,it can unite the synergy of the collaborative governance bodies,improve the efficiency of tax inspection,realize the joint punishment of tax-related violations,help realize the legalization,standardization,integration and informatization of tax inspection work,better play the role of tax inspection function,regulate the tax economic order and promote the common governance pattern of taxation.In this paper,the current situation of cross-departmental collaborative governance of tax inspection in Q city is considered,and a comprehensive overview of the cross-departmental collaborative governance within the taxation department and the cross-departmental collaborative governance outside the taxation department is made.Combined with the theory of collaborative governance and tax compliance theory,the case study method and interview method are used to find out many problems in the cross-departmental collaborative governance of tax inspection:The cross-departmental collaboration within the municipal tax bureau is constrained,the interaction between the tax inspection bureau and the competent tax authorities in the district is not effective,and the effectiveness of the collaboration between the tax inspection bureau and external departments needs to be improved.The reasons for the problems are:lack of policy basis,un-smoothed relationship between departments in the taxation system,unreasonable procedures for collaborative governance,lack of supervision and incentives for collaborative governance,and insufficient resource support for collaborative governance.In view of the problems and causes,five suggestions for optimization are explored and put forward:establishing and setting up a sound regulatory and legal system,improving the construction of collaborative governance mechanism,strengthening the supervision and assessment of collaborative governance,strengthening the construction of collaborative governance information technology,and guaranteeing collaborative governance resources.