Study On The Optimization Of Tax Cooperation In Rushan City Of Shandong Province

Consistent with national economic and taxation situations at the preliminary stage,China has established a separated taxation system: national taxation bureaus and local taxation bureaus.This design has exerted a positive effect on the stable and healthy development of economy in China,and has also provided a stable and sufficient tax revenue for our country.However,with the new trends of economic and taxation development and social needs related to taxation in society emerging,the old taxation system has displayed a variety of disadvantages,such as high taxation expenses,low administrative efficiency,less standardized services and inconsistent law enforcements.Those disadvantages have largely limited the stable and healthy development of our taxation system.In order to meet the current economic and social needs for the new taxation system,national and local taxation bureaus at all levels nationwide have actively explored and carried out a vast variety of cooperation,including integrating existing taxation resources,combining necessary taxation services,refining tax collections and administrations,collaborating with tax law enrollments and so on.The primary goal of these cooperative strategies is to strengthen the cooperation between national and local taxation bureaus in order to lift up the quality of customer service.These strategies have generally met the expectations.The cooperation between national and local taxation bureaus reflects a new way of operation that strives to fully use existing resources and provides an opportunity for these two different bureaus to share information,to improve tax service and to strengthen tax law enforcement without breaking the current taxation system structure.The cooperation between two bureaus is integral for the attempt to overcome limitations of two separate taxation systems,and is important in implementing the core value of a document from CCCPC(Central Committee of Communist Party of China)named “A plan to reform national and local taxation collection and administration”.Meanwhile,this cooperation also reflects the determination of local taxation bureaus to explore necessary reforms and innovations.Based on a case study on the cooperation between national taxation bureau and local taxation bureau in Rushan and the establishment of the Integration Taxation Service Hall in Rushan,this study summarizes lessons of the cooperation as well as issues emerging in the current taxation practices and then proposes corresponding solutions.This study first reviews related literature associated with the cooperation between national and local taxation bureaus in China and worldwide.Then based on research on the cooperation at the city level,this study analyzes reforms in the taxation system in China over years and overviews the historical development,the divided function,the cooperation between two taxation bureaus as well as the effect of the cooperation on the economy in China.Highlighting the operation of the integration taxation service hall in Rushan,this study systematically introduces the mechanism of how the cooperation between two taxation bureaus works in detail and what achievements this cooperation has gained so far.By analyzing advantages and disadvantages of the operation of the integration taxation service hall in Rushan,this study discovers a variety of issues associated with the cooperation between national and local taxation bureaus.Those issues mainly reflect the needs to strengthen the operational system,to integrate and update the human resources,to improve the financial support as well as to integrate the material resources.In the end,this study highlights several proposals for refining the cooperation between national and local taxation bureaus,including strengthening the current operational system,getting all staff on board with the idea of cooperation,putting the financial support in position,using information technology efficiently and improving the human capital for all staff members.