Research On The Reform Of The State And Land Tax Merger System From The Perspective Of The Overall Government

In march,2018,the First Session of the 13 th National People's Congress proposed the institutional reform programme which required to integrate the state taxation and local taxation institutions in provincial level or under provincial level.The integration of state taxation and local taxation institutions is the manifestation of top design,as well as the major strategic deployment to realize national governance system and modernization of governance capacities,which plays a key role in optimizing the environment of tax business and promoting the development of national economy.However,in the process of institutional reform,how to reasonably allocate the staff in the institutions,dock with the collection and management data,improve the management system,strengthen organization and guarantee and so on are all the issues to be concerned.In such a background,the paper tries to sort out the context for the proposal of holistic government theory,clarify the definition and features of the theory and analyze its guidance value for the relevant reform and tax system changes of governments in developed countries,which helps to further propose the guidance and application of holistic government theory in the integration of state taxation and local taxation institutions.The paper briefly summarizes the achievements of the reform of the state and local taxation consolidation system,and points out that the problems in the reform are mainly manifested in the following aspects:the results of the cross system collaborative tax management are not obvious,the division of the authority of the department is not clear,the effect of big data information management is not high,and the lack of tax culture with broad value recognition.Afterwards,the paper combs the main causes of the above problems and suggestions of it,the first is to build the pattern of tax social co governance under the new policy management system,change the responsibility orientation in the co governance system,build a fully functional social co governance platform,and improve the social application mechanism of the co governance results.Second,we need to reset internal institutions to ensure clear division of accusations,improve department work efficiency by streamlining institutions,give full play to talents effectiveness through personnel post matching,and achieve optimal management by reengineering tax business process.Third,we need to establish a system of digital governance of taxation,further improve the depth of data application,build a hierarchical information platform,establish a team of big data professionals,and build a sound data sharing mechanism.Fourth,form a new tax culture system,rebuild the theoretical framework of tax culture,and create a new culture brand.The integration of state taxation and local taxation institutions is the key reform to promote the modernization of national governance,as well as the strategic measure to solidify the national governance system.After carrying out research on the issues related to integration of state taxation and local taxation institutions,the paper sorts out the historical background of such integration,its exploring measures,analyzes the problems and reasons for such integration,introduces the theoretical basis that can bereferred to in the integration process and proposes the specific countermeasures in this regard.It is expected that the paper will provide help in the implementation of the reform plans for collection and management system of state taxation and local taxation institutions.Finally,the standardized,highly-effective and integrated collection and management system and the relevant taxation service system will be built so as to form the co-governance pattern in the society related to taxation.