Research On A New Round Of Reform Of Grassroots Tax Authorities

The "Deepening Party and State Institutional Reform Plan" proposed on March13,2018 puts forward: "The reform of the national taxation and land taxation management system will merge the taxation and land taxation agencies at the provincial level and the lower level of the country,and assume specific taxation within the areas under its jurisdiction.The duties of non-tax revenue collection and management,etc.After the merger of state taxation and land taxation agencies,the State Administration of Taxation and the provincial(district,city)people's government's dual-leadership management system is implemented.” This proposal means that the taxation and taxation agencies have been separated for 24 years.To rejoin.This reform adapts to the development requirements of the new era,promotes the modernization of national governance capabilities and governance systems,improves the efficiency of government operations,reduces the tax compliance costs of taxpayers,rationalizes the relationship of responsibilities,and provides support forachieving high-quality development.It is a measure to benefit the people,enterprises,profits,and taxes.This article takes the reform of a new round of grassroots taxation institutions as the research object.The first part is the introduction part.Explained the background and research significance of the article writing,thoughts and methods of the article research content,as well as innovations and deficiencies;the second part explained the relevant concepts of the reform of the taxation agency,the theoretical basis of the study and the relevant process of the reform of the taxation agency;The third part discusses the necessity of a new round of reform of grassroots taxation institutions from four aspects,and elaborates the significance of the reform of a new round of grassroots taxation agencies from the three levels of government,taxation system,and taxpayers;the fourth part is from the construction of taxation agencies.Concerns that it is difficult to eliminate,institutional restructuring and the difficulty of functional integration,barriers driven by local government interests,and obstacles to the integration of tax information,list the obstacles that may be encountered in the reform of the new round of grassroots taxation agencies and analyze a new round.The reasons for the obstacles to the reform of grassroots taxation institutions.The fifth section proposes solutions to the obstacles in the reform of the new round of grassroots taxation agencies.