Research On The Cooperation Of National Tax And Local Tax

China has done the policy of reform tax system form 1994,this reform has changed the financial system from local fiscal responsibility system to reform tax system,this is a far-reaching reforms.But the implementation of tax system cause some problems,such as:repeat tax,increase the burden on taxpayers,increase the tax cost on taxpayers and the tax bureau,increase the part of tax,procedure is more complicated.The state administration of taxation issued the cooperation of national tax and local tax,with the cooperation specification upgrade,51 cooperation matters are improving,this result because of summary,refining and sublimation of mature experience.It can be seen that in order to adapt to the requirements of the fiscal and taxation system reform,the pace of the cooperation of national tax and local tax becoming fast.There are some reason why boost the cooperation of national tax and local tax: firstly,tax bureau can transform function,optimize service;secondly,tax bureau can strengthen management;last but not least,the demand of the times is manage the tax in accordance with the law and standardize law enforcement.After BT reforms to VAT,in order to further ensure the implementation of the policy,the cooperation of national tax and local tax plays a key role.The research method of this paper is literature reading and case study.And the theoretical basis is business process re-engineering?tax compliance theory ?synergy theory.The examples of this article is Nansha District in Guangzhou City.Analysis the present situation,the effect and the influence of cooperation of the cooperation of national tax and local tax,put forward the feasibility of the cooperation of national tax and local tax,then find out the obstacles and it's reasons.To ensure the development of cooperation there are some measures of system and technology,The last part of the article are three path selection.