A Study On Deepening The Cooperation Of National And Local Taxation Bureau

With the comprehensive promotion of the replacing business tax with value-added tax and the reformation of tax collection and management system,the implementation of the national and local taxation bureau cooperation has become an important starting point to reduce the cost of taxation and solve the negative effects after separation of national and local taxation bureau.In 2015,the State Administration of Taxation issued the "the criterion of national and local taxation bureau cooperation(1.0 version)",since then,the provinces National Tax Bureau,Local Taxation Bureau will actively respond to the call of the State Administration of Taxation to carry out cooperation in the norms of cooperation matters,they also made many beneficial attempts and exploration.The cooperation are mainly focused on the tax service,tax collection management,tax inspection,information sharing,which achieved a surprisingly good results,but at the same time,it also has exposed many problems.There are some issues in national and local taxation bureau of cooperation sense,for instance,work initiative and enthusiasm is not enough,lacking of overall awareness and “fuzzy power on main problems”;In the mechanism of cooperation,the leadership and the performance evaluation are not perfect,which does not coordinate fully and lack of funds;In the way of cooperation,The mechanism of information sharing between the two sides is still imperfect;In the content of cooperation,joint taxation,collaborative cancellation,levying,joint tax,joint assessment and joint inspection are also have some different problems.Therefore,the author put forward the following suggestions according to compliance principle,problem-oriented principle,win-win principle and seeking common ground principle.Firstly,expanding the scope of national and local taxation bureau cooperation,and gradually establish and perfect the online joint tax service hall building,earnestly implementing the "Internet + tax" strategy;Secondly,establishing and improving the mechanism of national and local taxation bureau cooperation,from system security,organizational security,financial security and the mechanism of performance appraisal several aspects to guarantee the national and local taxation bureau cooperation develop smoothly;Thirdly,from the aspects of improving the cooperation consciousness,setting up integrated service window and strengthening capacity building of tax cadres to promote the integration depth of tax services;Fourthly,strengthen the joint handling,deepen cooperation to carry out joint inspection;Fifthly,from four aspects ofstrengthening the joint tax,promoting the standardization of levying,strengthening coordination of cancellation and improving the joint tax assessment to carry out tax cooperation;Finally,from increasing the intensity of information sharing,promoting social comprehensive governance and other aspects to improve information management tax ability.