Study On The Problem Facing County Tax Agencies After The Combination Of State And Local Tax Agencies

On July 20,2018 new tax authorities unified listing all across the country,county and township,marked the tax agencies of state and local formally merged.Now,it has been nearly two years since the merger of tax agencies,according to the requirements of Wang Jun,director of the state administration of taxation,and to strive to be business combination,person combination,force combination and heart combination,build a party’s trust tax invincible army,satisfy the masses of the people.This paper analyzed the current situation based on the case research of the R County Tax Service,which focuses on the current problems and puts forward countermeasures.In order to further integrate county-level tax service through strengthening the troop of the thought,optimizing tax cadre colony,integrating the taxation management information system,serving taxpayers preferably,for the purpose of reducing the cost of taxation,improving the efficiency of collection,promoting cadre ranks,raising the level of tax services.In the first chapter,the introduction mainly describes the research background and significance of the paper.In the research status section,the research achievements in this field at home and abroad are introduced in detail.In the end,the research contents,methods and shortcomings of this paper are explained.The second chapter defines the tax distribution system involved in the paper,the merger of state and local tax agencies,and the concept of "business combination,person combination,force combination and heart combination",and puts forward the theoretical basis for studying the problems faced by county-level tax agencies after the merger of state and local tax agencies.The third chapter makes a comparative analysis before and after the merger of state and local taxes,so as to facilitate the intuitive understanding of the changes of R County Tax Service after the merger.The fourth chapter briefly expounds the current situation of R County Tax Service after the merger,and analyzes the four aspects of business combination,person combination,force combination and heart combination respectively.The fifth chapter elaborates the various problems that R County Tax Service is facing at present,and puts forward some reasonable suggestions.The sixth chapter is the general policy proposal,mainly from the four aspects of strengthening the thought,optimizing the team construction,improving the taxation management information system,raising the level of serving taxpayers to promote the in-depth integration of county-level tax institutions.