The Study Of Strengthening Qingyuan County's Tax Cooperation

In 1994,China began to implement the taxation system reform of the fiscal system.The collection and management system of the two sets of taxation agencies that separate the state tax and the local tax was established.It has been operating smoothly for more than 20 years,and the work of both parties has achieved remarkable results.However,with the rapid economic and social development and the gradual advancement of reforms in various fields,tax administration has gradually revealed that the taxation is not convenient,the responsibilities are not clear enough,the environment is not optimized,the law enforcement is not consistent enough,the organization is not perfect,and the management is not scientific enough Problems such as the direct impact on the quality of tax collection and management,the quality of tax services and the fairness of tax enforcement and other issues.In order to solve the above problems,on December 24,2015,the General Office of the CPC Central Committee and the General Office of the State Council printed and issued the highest-level document on the taxation administration field in China since the founding of the People's Republic of China—the“Reform Plan for Deepening the Collection of State Taxes and Local Taxes Management System”,requiring various departments.We will implement the actual conditions,implement them in a conscientious manner,and steadily advance their implementation.Under the leadership of the State Administration of Taxation,in recent years,various localities have begun to reform the taxation system for deepening the country's taxation.All localities have achieved remarkable results by accumulating local resources,deepening national taxation cooperation,synergistic taxation enforcement,and joint taxation services.A lot of successful experience.Strengthening national tax cooperation,especially deepening the cooperation between the tax bureaus at the basic level and local taxation bureaus,will help optimize and integrate tax service resources,provide more limited services,and facilitate taxpayers,thereby further improving the quality and efficiency of tax payment services.This article takes the implementation of the national land tax cooperation in Qingyuan County as the investigation object,analyzes the positive impact of the implementation of the national land tax cooperation on the promotion of taxation services,and analyzes the problems in the process of the implementation of the national land tax cooperation,according to the cooperation between the local tax of QingyuanCounty.The current situation,through its own primary sources,starts from the grassroots perspective and draws on domestic and foreign scholars' theories on strengthening national land tax cooperation.It will explore how county tax authorities will strengthen national land tax cooperation from the perspective of national top-level design and grassroots implementation.In order to improve taxation service,we tried to explore a country-tax cooperation road that meets the actual conditions of Qingyuan County for reference by other regions.The full text is divided into five parts.The first chapter is the introduction.It mainly introduces the research background and significance,literature review,research ideas and methods,research innovation and inadequacy.The second chapter is the practice and exploration of the Qinghai County tax cooperation.It summarizes the overall situation of the development of national land tax cooperation in Qingyuan County in recent years;the third chapter is the problems in the process of national land tax cooperation in Qingyuan County,and lists a series of problems encountered in the country's tax cooperation;The external experience draws on the reference of the domestic and local tax cooperation models in Guangzhou and Shanghai,the overseas country and land tax cooperation models in Japan and South Korea,and makes experiences and inspirations respectively.Chapter 5 is a policy suggestion to further strengthen the cooperation in the national taxation of Qingyuan County.Based on existing problems,we propose practical and feasible solutions to the problems.