Study On The Merger Of Grassroots National Tax And Local Tax Authorities

Since 1994,China has been promoting the reform of tax distribution system nationwide with the purpose of building a brand new relationship between the administrative power and financial power between the central government and local governments at all levels.After the implementation of tax distribution reform,the central and local tax systems constitute the tax administration system of China.In March 2018,at the fourth plenary session of the first session of the 13 th National People's Congress,the second point of the institutional reform plan of the state council pointed out in article 11: "" reform the system for the collection and administration of state and local taxes.To merge the national tax and local tax institutions at and below the provincial level,and specifically undertake the duties of tax collection and management of non-tax income in the regions under their jurisdiction.The proposal of this plan marks a key step forward in the reform of the current round of national tax and local tax collection and management system.This reform is in line with the development trend of the times.Taxpayers' tax facilitation will be greatly enhanced,and the burden of tax handling and payment will be effectively reduced.It will also promote profound changes in the system and mechanism of tax authorities and all-round innovations in law enforcement methods,service standards and business processes,which will help build a unified and efficient tax collection and management system.However,the two tax authorities have been operating independently for 24 years,and the integration process will face various problems.Therefore,the integration of national tax and local tax cannot be accomplished overnight.Tax authorities to merge will be long and complex process,the author by tax authorities at the grass-roots level as the research object,mainly adopts literature research and comparative analysis of two kinds of research methods,from the actual case of duty land tax merger process,combined with the related theory of public organization and management,the taxation authority at the grass-roots level integration problems.Governments have specific background in our country,most of the local taxation authority at the grass-roots level across the country have adopted the duty land tax set up way,but it only has a set of tax authorities,Shanghai and Tibet foreign part implemented the country also only have a set of tax authorities,through the contrast research,analyze our country two sets of duty land tax authorities set up existing shortcomings and the necessity of the merger.The merging of the basic tax authorities,the transformation of their functions,the establishment of institutions,the operation mechanism and the construction of the cadre team are the focus of social attention and the key points of the problems.For more than a few key points,combined the actual conditions in the process of subordinate tax authorities,this paper presents a new specification authority process,coordinate the functional transformation,science,set up internal institutions,business service system integration,a series of measures such as stable new cadres.Measures to achieve the goal of "consistency,harmony,cooperation,and harmony" after the merger of the grassroots state taxation and taxation authorities.