| In March 2021,the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the Communist Party of China Central Committee and the General Office of the State Council proposed to continue to deepen and expand the tax co-governance pattern,and to enhance the collaboration between taxation departments and other government departments.Quality and efficiency of tax collection and management.The tax department of G city actively responded and implemented the co-governance measures,and proposed the strategy of "sincere co-governance".The P district of G city implemented the strategy.In recent years,it has explored cross-departmental collaboration methods and put them into practice,aiming to use cross-departmental collaboration methods to solve the problem of tax collection and management.problem.Among them,one of the problems in the collection and management of the P area is the collection and management of the individual scattered tax sources with wide distribution and strong liquidity in the jurisdiction.Although the proportion of individual and scattered tax sources is not high,they can generate more related taxes,and individual and scattered operators also play a role in maintaining stability in social development.How to improve the quality and efficiency of collection and management of individual and scattered tax sources through cross-departmental collaboration? Why can’t the existing collaborative practice enable tax authorities to achieve the goal of efficient collection and management? What shortcomings and problems exist in the process of cross-departmental collaboration?In this regard,this study takes the cross-departmental collaborative practice of individual scattered tax collection and management that has been carried out in P District of G City as an example,and analyzes the practice profile from the perspective of policy implementation.Detailed research materials were obtained by distributing questionnaires to professional bazaars and individual industrial and commercial households within the jurisdiction of District P,conducting interviews with officials of tax authorities at all levels and government tax coordinators,and collecting and observing relevant data and materials in daily work;,study and sort out the relevant research of the predecessors and conduct a review and analysis,combined with the actual work at the grass-roots level,analyze the current problems and reasons for the cross-departmental cooperation in the collection and management of individual and scattered tax sources in the P area,and summarize them to effectively improve the cross-border collection and management of individual and scattered tax sources.The following countermeasures should be taken for the quality and efficiency of collection and management of departmental collaboration: first,give full play to the support and guarantee role of policies,systems and mechanisms,and strengthen top-level design;second,strengthen information and data empowerment,and focus on individual wisdom management;third,hierarchical and classified management,Give full play to the synergy of cooperation. |
