The Difficulties Faced By The Co-operating Tax Of State Tax,Local Tax And Its Administration

Since the implementation of the tax sharing system in 1994,the overall macro-control capability of the central government has been continuously strengthened,and the overall tax revenue has grown steadily and significantly.However,with the economic and social development of our country,there is a problem that the tax distribution system does not match with the socio-economic development.The main problems are: taxpayer's burden,daily tax cost increase,and tax revenue inefficiency.The appearance of these problems is a great challenge for both sides of the levy,and it puts forward new requirements for the two systems of the national tax and the land tax to adapt to the new era.Based on the current primary and one-sided cooperation,it will deepen and push forward the formation of A clear and coordinated and orderly new mechanism for co-operation in land taxation.At present,one of the goals of China's taxation system reform is to take measures to maximize the efficiency of the country's tax cooperation.Therefore,to explore China's national land tax cooperation,especially at the municipal level,how to effectively improve the collection and management efficiency and reduce the burden on taxpayers has become an inevitable research.Firstly,based on the literature review and related theories,this paper distributes30 questionnaires to taxpayers and tax officials in 11 counties under the jurisdiction of Heze City,Shandong Province.Through the analysis of the questionnaires,we summarize the current local tax cooperation in Heze City.The main difficulties are:the lack of awareness of cooperative taxation;poor sharing of information resources;unsatisfactory results;poor assessment mechanism;Further analysis leads to the causes of the dilemma: lack of pertinence in propaganda and education,lack of feasibility analysis of cooperation issues,imperfections of supporting systems,and failure to completely eradicate departmental self-interests and the constraints of local economic development in the short term.In view of the existing difficulties and the causes of the difficulties,this paper proposes: strengthen joint forces,establish a long-term mechanism for national and local tax cooperation;take multiple measuresto improve access to information;strengthen feasibility analysis,strengthen offline services;improve performance assessment System,strengthening horizontal assessment;step by step,accelerating the cultivation of compound talents;improving and upgrading tax-related software,and extracting one-handed data in the background.It is hoped that this will give some inspiration to other countries in the country on the issues related to the country's tax cooperation.