Research On State Taxation Bureau Deepen Cooperated With Local Taxation Bureau In Jiangxi Province

The taxation administration of China's based the system in 1994 by the division of the State Taxation Bureau and Local Taxation Bureau on the basis of the formation of the State Tax Administration System and Local Taxation two tax authorities.State Taxation Bureau and Local Taxation Bureau is divided into the central and local governments to mobilize "the enthusiasm of both" and achieved a win-win situation,to improve the collection efficiency,deepen the tax specialization,promote the central and local tax revenue continued rapid growth,the national tax 1994 revenue growth of 507.1 billion Yuan in 2015 to 11.0604 trillion Yuan.With the rapidly development of China,the State Taxation Bureau and Local Taxation Bureau system is self-contained,lack of effective communication and coordination,some drawbacks increasingly apparent,with China's economic development and deepen the reform not meet the requirements,strengthen tax land tax cooperation between has become imperative.According to the current situation,between the State Taxation Bureau and Local Taxation Bureau agencies have undertaken a number of complex,but this is only with the low-level,without the formation of high efficiency,clear coordination and cooperation mechanisms.Therefore,the State Taxation Bureau and Local Taxation Bureau agencies collection and management reform program"," Cooperation norms of State Taxation Bureau and Local Taxation Bureau(Version 1.0)"," Cooperation norms of State Taxation Bureau and Local Taxation Bureau(Version 2.0)" and under the guidance from Discussion of "most of the system" administrative reform of State Taxation Bureau deepen cooperation with Local Taxation Bureau,especially about State Taxation Bureau agencies deepen cooperation with Local Taxation Bureau agencies under province level,thus contributing to improve the efficiency of tax collection,reduce tax cost is important.In this paper,State Taxation Bureau deepen cooperation with Local Taxation Bureau model analysis,learn from Beijing,Henan,Xiamen,Anhui,Guizhou,Qingdao and other places of thumb for State Taxation Bureau deepen cooperation with Local Taxation Bureau in Jiangxi province,and then put forward the orientation and suggestions of state taxation bureau deepen cooperated with local taxation bureau in Jiangxi province.This paper is divided into five parts,as follows:The first part is introduction,this part describes the background of this paper,and also shows the significance of the topic.This part of the relevant literature at home and abroad perspectives and views,paving the way for the conduct about State Taxation Bureau deepen cooperation with Local Taxation Bureau research.The second part,basis and conditions of state taxation bureau deepen cooperated with local taxation bureau in Jiangxi province.This section deepen the tax authorities from the New Public Management Cooperation theoretical analysis,realistic analysis from State Taxation Bureau deepen cooperation with Local Taxation Bureau authorities and responsibilities,and other aspects of the traditional forms of cooperation discussed State Taxation Bureau deepen cooperation with Local Taxation Bureau foundation and conditions.The third part,status and evaluation about state taxation bureau deepen cooperated with local taxation bureau in Jiangxi province.This section analyzes the Jiangxi tissue construction,cooperation in the field service cooperation,law enforcement and tax source management information and achievements,and in-depth analysis of the relevant system of State Taxation Bureau deepen cooperation with Local Taxation Bureau to be improved,cooperation in the form of light-weight content of the urgent need for technical support follow-up,lack of long-term cooperation to protect,promote the work of the imbalance and other issues.The fourth part,experience and Implications of state taxation bureau cooperated with local taxation bureau in domestic.This part including Beijing,Henan,Xiamen,Anhui,Guizhou,Qingdao,tax,land tax cooperation model is proposed to form an effective cooperation mechanism,the tax service cooperation,the implementation of tax data sharing,joint exploration of the tax law enforcement to promote the State Taxation Bureau deepen cooperation with Local Taxation Bureau.The fifth part,orientation and suggestions of state taxation bureau deepen cooperated with local taxation bureau in Jiangxi province.This section presents State Taxation Bureau deepen cooperation with Local Taxation Bureau in five areas of orientation and deepen State Taxation Bureau deepen cooperation with Local Taxation Bureau mechanisms to institutionalize cooperation matters;combined State Taxation Bureau deepen and Local Taxation Bureau collection and management system,the content of cooperation and a clear division of responsibilities;accelerate on the promotion of State Taxation Bureau deepen cooperation with Local Taxation Bureau in Jiangxi province,coordination steadily deepen cooperation into other aspects;State Taxation Bureau deepen cooperation with Local Taxation Bureau unified information system,to deepen cooperation to provide technical support;effectively strengthen the State Taxation Bureau deepen cooperation with Local Taxation Bureau to ensure the formation of long-term protection mechanism to deepen State Taxation Bureau deepen cooperation with Local Taxation Bureau.