Study On The Current Status And Issues Of The Cooperation Between Henan State Taxation Bureau And Local Taxation Bureau

Since the reform of tax distribution system in 1994,the separation of state and local tax system has lasted for 23 years.The separation has not only improved the relationship between central and local governments,but also promoted the rapid development of China's economy.However,with the deepening of tax development and the reform of tax administration,national and local tax systems are respectively independent,and the lack of effective communication or coordination has shown inevitable drawbacks,which resulting in the unadaptable status between tax development and scientific development.Consequently,to strengthen the cooperation between the national and local tax departments is urgent.It is not only a requirement of deepening the reform of tax system,but also a significant measure of establishing a good social image as a service-oriented department for tax bureau.The cooperation is also necessary for tax authorities to change their functions and optimize their their services.As a result,to strengthen the cooperation between the national and local tax departments has become realities facing tax departments.In recent years,the local tax departments have established a sound mechanism.They have been adaptive to local conditions and taken measures to explore the cooperation between national and local tax departments.According to the current situation,some cooperation has already been carried out between national and local tax departments,but the cooperation is still of low-level and immature.Efficient and clear coordination and cooperation mechanism has not been developed.How to positively adapt to local situations and develop realistic cooperation mechanism national and local tax departments is the key to lower tax costs and deal with the negative effects after the separation of national and local tax.This paper tries to use methods such as literature review and case analysis to do research.Combined with the current situation of the cooperation between national and local tax departments of Henan province in recent years,this paper introduces the specific circumstances of local tax cooperation,and conduct deeper analysis of present problems in cooperation.It also come up with suggestions and solutions targeting at the problems.This research project is of great practicality and operability,which is significant for guiding and optimizing the further cooperation between national and local tax departments from a grassroots perspective.