The Research On The Long-Term Coordination Mechanism Construction Of Chinese Tax Bureau Under Provinces

The discussion on the relation between the national tax and local tax began from the implementation of the tax -sharing reform in our country. On January 1, 1994, our country started to carry out the financial management tax -sharing reform. A remarkable characteristic of tax -sharing reform is dividing the original tax administration under provincial level into national tax bureau and local tax bureau. Such an administrative system has played a significantly promotive role in the implementation, development and maturity of the tax -sharing system, making us see the actual effects that the tax -sharing reform brings to us. But on the other hand, after the division of the national and local tax bureaus, there appeared two integrated and independent administrative system, and these two similar institutions are growing more and more indifference to each other. Besides, the repeat operation of the basic business procedures and the redundant setting of some departments with the same functions, making the two institutions greatly increase the labor intensity and the cost of tax collection. Therefore, strengthening the cooperation of these two institutions is necessary.Based on the analysis on the historical way and practical drawbacks of the division of the national and local tax bureaus, combined with my actual work experience, the article aims at the coordination between the two institutions and gives corresponding countermeasures as well as the suggestions on problems after the structural reform. The article consists of four parts:The first part introduces the background of the national and local tax long-term coordination mechanism construction in our country. This article begins from the specific implementation of the historical tax–sharing reform set by new Chinese tax bureau, and analyzes the historical background of the national and local tax coordination mechanism construction in our country.The second part introduces the practical drawbacks of the division of national and local tax bureaus. It focuses on the analysis on the problems of the administrative cost increasing, law enforcement unfairness and irregulation, taxpayers'burden increasing, grass-root financial difficulties and so on, and further explores the necessity of establishing the national and local tax long-term coordination mechanism construction.The third part introduces the countermeasures to the national and local tax long-term coordination mechanism construction. This part initiates from the present situation and restricted factor of the national and local tax coordination, discusses with the combination of the administrative coordination theory and the specific revenue service, and comes to the specific elaboration from the improvement of the understanding to the coordination mechanism, constructs the tax law foundation, technical foundation, and the talented person foundation of the coordinated mechanism. The article gives a tentative plan on the situation after the full coordination, and proposes a reform on the tax institution on this foundation.