To Deepen The Study On The Cooperation Tax Organ Of Nanchang City

In 1994,China implemented the reform of the tax system,to set up two tax systems of the national taxation bureau and the local taxation bureau.The reform has fully mobilized the central and local "two initiatives",and China's economy has developed.However,due to the continuous development of the economy and the advantages of Tax Organ separation,there are some disadvantages: the Tax Organ information is not clear,the resources are repeatedly allocation,and the collection of duties is overlap.Taxpayer need send the same information to the two Tax Organ;Law enforcement bulls,multi-standard,policy multi-caliber.Under the reform of the tax system,China's taxation department has gradually explored the methods of Tax Organ cooperation to improve the problems caused by the separation.Tax Organ cooperation is not a new thing,just stays in the shallow stage,in recent years,with the deepening of the national taxation bureau and the local taxation bureau collection and administration system reform plan,give full play to the national taxation bureau and the local taxation bureau advantages,promote service depth fusion,law enforcement and moderate integration,information aggregators,etc.,become the new requirement for deepening cooperation,local tax authority.After the implementation of the policy of "VAT reform",the cooperation of state and local taxes can solve the two practical problems caused by the reform of the VAT reform: the problem of excessive pressure of the national taxation bureau hall and the lack of local taxation bureau collection and control.Tax authorities should be how to comply with the collection and administration system reform and development,actively respond to new challenges,build up with the needs of the taxpayer,and corresponds to the collection and management system of the Tax Organ system,is the current Tax Organ system is an important issue.In this paper,based on the current deepening the Tax Organ cooperation background,combined with countries,local cooperation situation in Jiangxi province,analyzed the local set up the achievements,delve into Nanchang,Tax Organ cooperation development present situation and development trend,and in view of the current Nanchang,Tax Organ cooperation the restriction factor analysis,it is concluded that the feasibility of deepening the Tax Organ cooperation opinions and Suggestions.The full text includes five parts: the first part is introduction,mainly to this article research background,research methods,research purpose and research contents in thispaper.The second part is the relevant concept definition and theoretical system of land tax cooperation,a general introduction to China's tax system and the concept of land tax cooperation,as well as the necessity and feasibility of land tax cooperation so as to make the study has a certain theoretical basis.The third part is the development history and the restriction factor analysis of the land tax cooperation in nanchang city.First of all,the national taxation bureau of nanchang and nanchang local taxation bureau introduced,and summarized the development of the cooperation between the two bureaus.Then,the paper analyzes and analyzes the restrictive factors in the cooperation of land tax in nanchang city.Including the rigidity of the current tax collection and administration system,the current tax service pattern don't match,the restriction of information technology,tax collection and management and the cadre cooperation intention is not high,the land tax problems such as inadequate protection of the special funds.The fourth part puts forward concrete Suggestions to further deepen the local cooperation and countermeasures,including coordination of tax collection and administration,establish cooperation mechanism,improve tax collection and management regulations,update the tax service pattern,increase the tax collection and administration information technology investment,improve the quality of tax cadres.The fifth part is summation.