| Since the reform of tax collection and in-depth development, tax, land tax system has formed their own independent systems, between lack of effective connection and cooperation, the tax cost on the high side and various tax system malpractice has gradually emerged and become more and more serious, strengthen country, local inter-agency cooperation has become a pressing matter of the moment. According to the present situation, country, local institutions have carried out a number of cooperation, but the match is only a low level, primary, high efficiency, no clear mechanisms for coordination and collaboration. From set out actually, actively established country, local inter-agency cooperation mechanism, is to reduce tax cost, solve the country, tax after separation of the negative effect of a very effective way.The first part of the article from reduce tax cost, maintenance tax seriousness, improving the efficiency of tax collection and management and the optimization of tax services and other aspects to carry out tax cooperation tax necessity; the second part from the current country land tax cooperation tax idea, connotation, principle and mode, effect, existing problems and the causes are analyzed from the aspects of current country local tax practice, cooperation conditions; part third by setting the country cooperation, local tax target, put forward to advance the country, local tax is an important measure of cooperation.The innovation of this paper is a study of innovation:focus on deepening the reform of carrying out the information collection, tax management, optimization of tax services background, strengthen tax cooperation tax has become the tax authorities at all levels to face together, study seriously, active exploration for a new major task, to strengthen the country land tax cooperation management the necessity to carry on the thorough analysis. On the other hand is the innovation of research method:in Wuhan City tax cooperation tax practice as the example, to the open field of vision, a vision of the future, a pragmatic attitude and the spirit of innovation, system is proposed to further strengthen the country land tax cooperation tax work objectives and measures, for the country land tax cooperation future development provided some theoretical guidance. |
