Research On The Reform Of State Tax And Local Tax From Cooperation To Merger In Changsha Wangcheng District

In March 13,2018,the Fourth Plenary Session of the first session of the thirteen National People's Congress,State Councilor Wang Yong was commissioned by the State Council to a session of the thirteen National People's Congress on the State Council institutional reform program.The second points and eleventh points stated clearly that the system of levying state tax and local tax should be improved.The national tax and local tax authorities at the provincial level and below the provincial level shall be merged to bear the responsibilities of tax collection and non tax revenue collection within the jurisdiction of the region.After the merger of the state tax and land tax institutions,the dual leadership management system with the state tax administration as the main body and the provincial(District,municipal)people's government is implemented.This is a good plan for making profits,profits,taxes,profits and profits.For the ordinary people,the tax levies to simplify and reduce the cost of taxation can reduce the burden of taxpayers,it is for the benefit of the people;for enterprises,it is a benefit for the enterprises to say goodbye to the state tax and land tax,for the benefit of the enterprises;for the state,the unified tax law enforcement standard,the sharing of tax information,and the effective promotion of tax collection and management can be achieved.To avoid the loss of tax,it is a profit and tax benefit country.This article takes "Wangcheng District,Changsha City,one of the National Parkland National Demonstration County-level Demonstration Zones" as the research object,and adopts field research methods,literature research methods,case analysis methods,and graph analysis methods.Local tax agencies conducted in-depth research from cooperation to merger reforms.This article contains five parts.The first part is the introduction.It analyzes the background of the reform of the local taxation agencies and the significance of the promotion of the country's tax cooperation on the merger,the current research situation at home and abroad,the research content and research methods,innovation points and deficiencies;The second part is theoretical analysis.It elaborates the theory of taxation agency establishment under the tax sharing system,the guiding significance of the new public management theory to the reform of taxation agencies,and the direction of reform of China's taxation agencies under the national governance system,thus demonstrating that the tax distribution system does not represent the tax agency.The third part is the analysis of the status quo,describes the overview of the national taxation agency in Wangcheng District,summarizes the results of the cooperation in the previous paragraph,and analyzes the actual conditions of the national taxation agencies from cooperation to merger;the fourth part analyzes the problems.This article analyzes the drawbacks of the country's taxation and the problems in cooperation,and shows that the country's tax consolidation is a fundamental measure to solve the above problems,and it thoroughly analyzes the problems faced in the reform of cooperation and merger;the fifth part is The policy recommendations section first explained macro scopically the Central Government's tax consolidation plan for the country.The experience of deploying and reusing Shanghai's national taxation office has effectively demonstrated the feasibility of the consolidation of state taxation in practice.At the end,it specifically studied the scheme of the merger of Wangcheng District's national taxation at the micro level,including scientifically setting up internal agencies.,Reasonably arrange tax personnel,build a shared tax information system,establish and improve relevant supporting systems,and improve the combined safeguard measures.Cooperation is the forerunner of merger,and merger is the result of cooperation.The Wangcheng district has made remarkable achievements in the cooperation of national land tax.It has rammed the foundation and provided the guarantee for the transformation of the cooperation to the merger.It has accumulated valuable experience for the promotion of the national land tax merger reform,which has a demonstration and practical value.