Study On The Assessment Ofthe County's Tax Joint Tax Efect

In recent years,with the tax system reform,the State Administration of Taxation has repeatedly stressed the need to strengthen tax cooperation,to further enhance the depth and breadth of the country tax bureau and local tax bureau cooperation,mechanism and technical preparation for the day after the state tax consolidation.Since 2004,the State Administration of Taxation has issued directives on strengthening cooperation and cooperation between the local taxation bureaus of the nation taxation bureau and the “norms of the tax services of the county-level taxation authorities 2.0”,which set forth specific requirements for the cooperation between state and local governments.To do a good job coordinating work between the state and local tax departments for the further promotion of national resources tax department the cost of levy,reduce the burden on taxpayers,optimize tax services,and effectively improve the regulatory capacity and level of the tax authorities,It is of great practical significance and role to better realize the sustainable development of taxation service economy and society.Therefore,how to further strengthen the cooperation between state and local tax has become a realistic issue that the tax department faces in the new situation.The promotion of state-to-state tax cooperation is an important starting point for deepening the reform of the state taxation and local tax collection and management system and resolving the outstanding problems in the current collection and management system.Since the State Administration of Taxation promoted the cooperation between state tax and local government,the National Tax Bureau and Local Taxation Bureau set up mechanisms together and the cooperation between state and local governments and taxation has achieved initial success.However,there are still some problems in the actual work.Taking Fushan County of in Shanxi Province as an example,this paper conducts in-depth research and puts forward some suggestions on how to deepen the cooperation between state taxes and land taxes and improve the quality of tax services.