Research On The Cooperation Of The The State Tax Bureau And The Local Tax Bureau In Tianfu New Area Under The Reform Of Tax Administration System

In December 2015,the General Office of CPC Central Committee,the General Office of the State Council printed and distributed the “method of reform for the deepening of the tax collection and management system with the regard to the State Tax Bureau and the Local Tax Bureau”(hereinafter referred to as the “method of reform”)which lifts the curtain of reform for the tax levy and administration system of our country.In June 2016,the State Administration of Taxation printed and distributed the“specification for cooperative work of the Local Tax Bureau affiliated to the State Tax Bureau of Tax(version 3.0)”(hereinafter referred to as the “cooperation norm 3.0”,it is required for the State Tax Bureau and the Local Tax Bureau to sufficiently play their own advantages and bring convenience for the taxpayer to handle the tax to the maximum extent and reduce the tax cost to the maximum extent and comprehensively promote the deep cooperation of the State Tax Bureau and the Local Tax Bureau.With the comprehensive promotion for the work of “replacement of business tax with a value-added tax”,the reform for the tax levy and administration system continuously walks vertically deeper,the enhancement for the cooperation of the State Tax Bureau and the Local Tax Bureau has become the important subject faced by the tax authority under the new tendency.According to the requirement in “cooperation norm3.0”,the cooperation items of the State Tax Bureau and the Local Tax Bureau includes52 items,the cooperation range covers the aspects on taxpayer service,collection management,tax inspection,information sharing etc.the deepening for the cooperation of national tax and land tax,the promotion for the deeper combination of service,the adequate integration for the implementation of law,the highly polymerized information are the main content and the important pathway to solve the current issues of collection and management which have an important and practical significance for the establishment of a highly effective,fair,normative tax levy system.From 2016 to present,the State Tax Bureau,the Local Tax Bureau affiliated to the board of management in Tianfu New Area,Sichuan takes the implementation of“cooperation norm 3.0” as the turning point,through the integration of resources,the deep cultivation of details,and the clarification for the items,with the focus on the basic items of cooperation and the specifications for upgrade,it has gained the effect with rich practical significance on the aspects of widening the cooperation channels,enriching the cooperation content,creating the cooperation mode,optimizing the cooperation mechanism which has a certain enlightenment and reference for the promotion of cooperation of national and land tax in the whole province and even the whole country.This article takes the joint tax of the State Tax Bureau and the Local Tax Bureau in Tianfu New Area as the case and applies the new theory of public management,the theory of recreation for the flow and the theory for the risk management etc.to conduct the research justification for the selected topic,it specially highlights the analysis for the effect of the three key elements which are the framework of organization,the functional installment and the operational mechanism which summarizes and refines a pathway and experience for the cooperation and national and land tax.There are eight chapters in total for this article,chapter one is the introduction which focuses on the research background,the research significance,the current status for the domestic and overseas research in the case of tax service for the cooperation of the State Tax Bureau and the Local Tax Bureau;chapter two highlights the research value in the case of tax service for the cooperation of national and land tax in Tianfu New Area through the introduction of the current status for the reform of tax collection and management system in our country;chapter three mainly describes the background,history and characteristics of the case;chapter four,five and six conduct the systematic analysis on the organizational institutes,the functional installment and the operational mechanism respectively to refine the key elements for the success of the case;chapter seven elucidates the inspiration from the case of tax service for the cooperation of national and local tax in Tianfu New Area;chapter eight is the last chapter,it mainly conducts the review and conclusion for the case and suggests the research prospect with the regard to the deep and sustainable cooperation of the national and land tax in future.