Investigation On The Problems And Counterplans In Cooperation Between Suzhou National And Local Tax Bureaus

With Chinese economy developing and tax reform promoting,the weakness of the existing tax collection and management system,which separately carries out colleting and managing into national and local taxes,is showing gradually.It lacks efficient coordination and demands legal support.To amend this situation is becoming an important proposition of contemporary social development.Nowadays,the national tax bureau and the local tax bureau at various levels begin to conduct substantive cooperation,for example,constructing shared intact system of revenue service.State administration of taxation promulgates and issues norms for cooperation.In this way it opened up a favorable new situation.The thesis firstly summarizes the present cooperation situation between the Suzhou national and local tax bureaus and emphasizes the urgency of strengthening cooperation or even merging.Secondly,the deficiencies in cooperation are pointed out.Specifically,the process is inconsistent,the relative rules are not consummate,information platform support is obviously weak,and deeper cooperation is seldom.Subsequently,the background and reasons causing these deficiencies are analyzed.Last,this dissertation puts forward the suggestion of perfecting and deepening the cooperation and gives the direction to merge the state and local tax affair organizations.