Research On Regional Coordination Of Tax Law Enforcement In Xilinguole League Based On Horn Mitt Model

On March 24,2021,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Management".In terms of law enforcement reform,it is clearly pointed out that strengthening regional coordination of tax law enforcement is an important direction of tax collection and management reform.In August 2021,the Taxation Bureau of Xilingol League actively implemented national policies and guidelines in accordance with the requirements of the Opinion,organized and implemented a tax law enforcement regional coordination policy.However,there were some problems in the implementation process of this policy.This article takes the implementation of tax law enforcement regional coordination policies in Xilingol League as the research object,and analyzes the current implementation status of tax law enforcement regional coordination in Xilingol League.Through questionnaire surveys and empirical analysis,the problems in the process of implementing tax law enforcement regional collaboration in Xilingol League were analyzed,mainly manifested as inconsistent execution standards,insufficient investment in policy resources,internal communication barriers among execution entities,unreasonable setting of execution agencies,lack of good environmental support,and cognitive bias.Secondly,this article uses the Horn Mitt model to analyze the reasons for the above problems.Finally,based on the issues in the process of tax law enforcement regional collaboration in Xilingol League,countermeasures and suggestions are proposed from the following aspects: policy objectives and execution standards for tax law enforcement regional collaboration,optimization of law enforcement methods for executing agencies,reasonable allocation of resources,improvement of executors’ execution ability,broadening the depth and breadth of information sharing,and creating a good external environment.The results of this study will lay the foundation for achieving regional coordination of national tax law enforcement.