Research On The Problem And Strategy Of Cooperation Between National Tax Bureau And Local Tax Bureau In D Development Zone

Taxation is one of the important sources of state revenue. The tax authorities arethe state organs that carry out taxation according to law. The establishment of tax authorities and the division of taxes have important influence on the efficiency of tax collection and administration. Increasing the efficiency of collection and management will help to reduce the extra burden of taxpayers. It is the minimum interference of taxation activities in economic operation, so as to improve economic efficiency. In the process of taxation, the taxpayers' costs should be minimized and the tax revenue should be minimized. Proportion, thereby increasing the actual number of tax storage.In this paper, taking D as an example, it describes the status of tax collection agencies in D, describes the central comprehensive reform of the Leading Group to consider the adoption of "deepening tax and land tax collection and management system reform program" since October 13, 2015. The problems of the tax authorities in D, the causes of the problems and the challenges faced by the cooperation of the national tax and the local taxation are summed up and summarized. The taxation institutions in the developed countries such as the United States, France, Japan,Germany and other developed countries set up a model, and draw lessons from the taxation model of Shanghai, analyze the characteristics of various countries and regions, and sum up the experience of the D tax authorities.Finally, the paper puts forward effective solutions to the problems in the tax authorities in D, and analyzes the feasibility, technical feasibility and environmental feasibility of the proposed solutions,and puts forward the suggestions for setting up the tax authorities in D And perfecting the local tax system, perfecting the financial transfer payment system, streamlining the reform of institutional supporting large-scale system, the evening human resource management mechanism, and strictly carrying out the reform of the local taxation system. Tax system content.