Research On Cross-agency Collaboration

In October 2018,according to the requirements of the State Administration of Taxation,the local inspection bureaus were reorganized.The inspection bureaus of the grass-roots county-level tax bureaus of the original state tax and the original local tax were revoked.The law enforcement authority was transferred to the municipal tax bureau,and a cross-regional inspection bureau was established to undertake specific inspection functions.The cross-regional inspection bureau undertakes most of the case investigation work in the jurisdiction.Due to the reform of a number of tax collection and management policies and the introduction of convenience service policies in recent years,the satisfaction of taxpayers has gradually increased.However,the evasion and anti-fraud tax caused by the loopholes in the policy have been repeatedly banned,and even the false tax fraud cases have risen.The cross-regional inspection bureau can no longer cope with the current work requirements by relying solely on its own strength to carry out case investigation,which has resulted in cross-departmental cooperation of the cross-regional inspection bureau.Based on the above background,this paper takes the cross-regional inspection bureau of M city as an example to study the cross-departmental cooperation.The tax bureau of M city has three inspection departments,including the inspection bureau of the city bureau,the first inspection bureau and the second inspection bureau.The first inspection bureau and the second inspection bureau are cross-regional inspection bureaus.This paper takes the cross-regional inspection bureau of M city as the research object,takes the collaborative governance theory and the holistic governance theory as the theoretical background,uses the case analysis method and the interview method to carry on the research,and combines the author ’s work experience.From the aspects of inspection and public security cooperation,inspection and judicial cooperation,inspection and bank cooperation,and other cooperation,this paper expounds the current situation of cross-departmental cooperation of the cross-regional inspection bureau of M city,and analyzes the lack of effective results of cross-departmental cooperation,the lack of cooperation among cross-departmental cooperation participants,the poor sharing of cross-departmental cooperation information,and the large gap of cross-departmental cooperation talents.The reasons for these problems are summarized:the cross-departmental cooperation law is not perfect,the inspection cross-departmental cooperation system is insufficient,the cross-departmental cooperation management is not in place,the cross-departmental cooperation information sharing standard is not uniform,the assessment mechanism is unreasonable,and the lack of reasonable personnel team construction.Finally,combined with the theoretical analysis and the actual situation of cross-departmental cooperation of the cross-regional inspection bureau of M city,this paper explores and puts forward solutions such as establishing a perfect cross-departmental cooperation system at the national level,improving the cross-departmental cooperation operation mechanism of tax inspection,revising and improving the assessment methods,and strengthening the training of talents.It is expected that the cross-departmental cooperation work of the cross-regional inspection bureau of M city can be improved,so as to fully realize the purpose of maintaining the national tax order and establishing a good tax system.