COMPREHENSIVE TAX GOVERNANCE: THE LEGAL SOLUTION OF INTER-DEPARTMENTAL TAX INFORMATION EXCHANGE IN CHINA

In China, the practice of inter-departmental tax information exchange in government has challenged the current hierarchical tax governance and made a breakthrough, which embodies the searching and thinking by decision-makers to solve problems deriving from tax administrative practice. By investigating problems on interdepartmental tax information exchange and examining typical practice formed in the process of designing tax administrative policy, this article tries to find out the reasons why the dilemma of tax information exchange is produced and attributes it to hierarchical tax governance's internal defects and its incapability of responding to economic development. However, the substantial solution relies on a conversion to a new tax governance model that features as a comprehensive tax governance. The revised version of current Law on the Administration of Tax Collection should give it an emphasis and provide the corresponding legal arrangements.