Study On Cooperative Governance Of Tax Inspection Departments

With the reform of the national and local tax collection and administration system,the integration work of the former State Taxation Bureau and the local Taxation Bureau has been completed,and the inspection reform of the tax system is also being continuously promoted.The national tax system got rid of the traditional county(city,district)bureau to set up the inspection bureau,and set up a new cross-regional tax bureau inspection bureau.After the establishment of the new department,the innovative quality and efficiency of tax inspection has shown obvious advantages in the process of integrating inspection resources,unifying inspection standards,and severely cracking down on major tax-related illegal cases.But under the new model,Tax Inspection Department still exists many problems: nonstandard cross-regional multi-departments cooperation,imperfect system,cooperation efficiency lowly and so on.Meanwhile,compared to promoting the modernization of the national governance system and capacity,Chinese the tax system still has a certain gap.So it must insist on the Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era as guidance to promote the deep reform of tax collection and administration continuously makes new achievements and to promote the tax modernization of the new stage of development with high quality so that it can better serve the overall economic and social development.The article analyzes the domestic and foreign multi-department collaborative governance dilemma research situation through extensive literature data,summarizes the tax audit sectoral collaborative governance related theoretical basis,and illustrates the basic concept of tax,the tax inspection,and department coordination.Basis on collaborative governance theory,government behavior benefit driven theory,and tax compliance theory,the article analyzes the general situation of H city tax audit operation.Meanwhile,using the methods of interview investigation and the case analysis,based on the “2020-N9” project governance,this paper expounds the current situation of multi-department collaborative crackdown on tax evasion and fraud by integrating the theory of collaborative governance,points out the shortcomings of multi-department collaborative governance of the tax inspection,and analyzes the reasons for the lack of multi-department collaborative governance of the tax inspection.In order to better achieve the goal of cracking down on tax-related crimes,improving taxpayers tax compliance,promoting local economic development and creating a sound tax business environment,this paper puts forward some countermeasures and suggestions for the tax inspection to achieve multi-department collaborative governance.This paper focuses on the multi-department collaborative governance research of the tax inspection and is divided into seven parts.The first part is the introduction,which expounds on the research background and significance of multi-department collaborative governance of tax inspection,summarizes the research status of various countries in the world,summarizes the research ideas,methods,framework,and the innovation and shortcomings of this paper.The second part mainly expounds on the core concepts and basic theories involved in the multi-department collaborative governance of tax inspection.The third part takes the “2020-N9” project of H city as an example to describe the current situation of multi-department collaborative governance of the tax inspection,including the setting of the inspection bureau of H city tax bureau and the case analysis of multi-department collaborative governance of the tax inspection.The fourth part expounds on the problems of multi-department collaborative governance of tax inspection,such as the influence of local governments on the development of the tax inspection,lack of regional cooperation in the tax inspection,and lack of multi-department coordination in the investigation and punishment of tax-related cases.The fifth part deeply analyzes the main reasons for the dilemma of collaborative governance from the aspects of loose institutional management,unclear organizational authority,and insufficient cooperation among subjects.The sixth part puts forward some countermeasures and suggestions to improve the cooperative governance dilemma of the tax inspection from the aspects of improving the power of the local government,relying on the organization and management at all levels,and strengthening the multi-party coordination relationship.The seventh part summarizes and looks forward to the whole article.The seventh part summarizes and prospects the whole article.