A Study On Cross-sectoral Collaboration In The Collection And Management Of Non-tax Revenue In City C Based On The SFIC Model

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China proposed that "finance is the foundation and important pillar of national governance",and that finance is an important support for maintaining national stability,promoting local development and meeting public needs.In recent years,non-tax revenue has become a key engine for driving fiscal revenue and a powerful support for local governments to perform their functions.The existing domestic research has not given sufficient attention to the reform of non-tax revenue collection and management,and how to break the dilemma of cross-departmental collaboration and implement the transfer of non-tax revenue collection and management responsibilities has become a difficult problem for local governments’ financial governance.This paper takes the perspective of non-tax revenue collection and management reform,uses resource dependency theory,collaborative governance theory and holistic governance theory as the theoretical foundation,introduces the SFIC model as a theoretical analysis framework,and uses in-depth interviews,case studies and other research methods to collect information and data.Based on the modified SFIC model,the paper analyses the practical logic of cross-sectoral collaboration in the transfer of non-tax revenue collection and administration responsibilities in city C.The paper further analyses the practical problems and root causes of cross-sectoral collaboration in the transfer of non-tax revenue collection and administration responsibilities in city C,with a view to providing useful ideas for the implementation of the transfer of non-tax revenue collection and administration responsibilities and the enhancement of cross-sectoral collaboration capacity of local governments.The paper summarises the actual practice of cross-departmental collaboration in the transfer of non-tax revenue collection and administration responsibilities in city C,starting from the key dimensions of the SFIC model-starting conditions(S),catalytic leadership(F),institutional design(I)and collaboration process(C).On the basis of this,a modified SFIC model is used to further analyse the problems of inter-departmental collaboration in the transfer of non-tax revenue collection and management responsibilities in city C,namely the slow transfer of responsibilities,inefficient collaboration,ineffective transfer,and difficulties in tax collection and management,and to summarise the root causes of the problems in terms of motivation and mutual trust culture,laws and regulations and division of responsibilities,institutional platform and mechanism construction,collaboration methods and supervision and accountability.The root causes of the problems are summarized in terms of motivation and mutual trust culture,laws and regulations and division of responsibilities,institutional platform and mechanism construction,collaboration methods and supervision and accountability.Finally,on the basis of the previous analysis,the holistic governance idea is integrated with the actual local cross-sectoral collaboration,and trust,coordination and integration are taken as the overall framework,specifically from the starting conditions,catalytic leadership,system design and collaboration process,to provide a deeper path for cross-sectoral collaboration in the transfer of non-tax revenue collection and management responsibilities: creating a trust mechanism,creating a culture of mutual trust in collaboration and enhancing the motivation of cross-sectoral collaboration;building a coordination The mechanism of coordination is to improve the legal system of collaboration and reduce the resistance to cross-sectoral collaboration;the mechanism of integration is to be implemented and the mechanism of collaborative institutions is to be built to enhance the capacity of cross-sectoral collaboration.