Research On Anxi County's Collaborative Taxing System Between Anxi State Taxation Bureau And Local Taxation Bureau

With the rapid development of taxation situation and the deepening reform of taxation system,the drawbacks of taxation system gradually come out as state taxation bureau and local taxation bureau are still keeping an independent system and they both lack effective communication and cooperation.Therefore,it is imperative to further integrate the functions and strengthen the cooperation of state taxation bureau and local taxation bureau.In order to carry out the notice which issued by State Administration of Taxation " The cooperating work specifications of state taxation bureau and local taxation bureau(3.0 version)"(Later referred to as" cooperating specifications "),Anxi's state taxation bureau and local taxation bureau take into account the actual working experience to make “the cooperating working tax system of Anxi's state taxation bureau and local taxation bureau" in April,2016.At the same time,they set up a cooperating working Tax Service Hall to handle the business of state taxation bureau and local taxation bureau in Administrative Service Center.Taking the cooperating working system of Anxi's taxation bureau and local taxation bureau as the study subject,this paper analyzes service of the cooperating tax system,the administration of the cooperating tax system,the enforcement of the cooperating tax system and the information sharing of the cooperating tax system.It is believed that the cooperating tax system has achieved certain results in improving the tax service,reducing the tax cost,increasing information sharing utilization,boosting collection efficiency and optimizing the tax developing environment.But the study also found some main problems.The coverage of the cooperating tax system is narrow.The implement of the cooperating tax system is short in terms of technical support.The implement of cooperation is lack of rules and regulations.The law enforcement becomes a mere formality.Information sharing of the cooperating tax system is restricted by various factors.The follow-up work of base management of the cooperating tax system does not establish a cooperation mechanism.Based on the rich experience of the cooperating tax system in some areas of Fujian province and the actual situation of Anxi County,this paper strives to improve the cooperating tax system of Anxi's taxation bureau and local taxation bureau.It puts forward to expand the coverage of the cooperating tax system,to improve the technical support of the cooperating tax system,to perfect the rules and regulations of the cooperating tax system,to promote normalization of law enforcement work and to complete countermeasures of follow-up work tax system.