Study On The Difficulties And Solutions Of The Consolidation Of State And Local Tax Institutions

On March 17,2018,the Thirteenth National People's Congress considered and adopted the Plan for Deepening Reform of the Party and State Institutions,which reformed the current tax collection and management system and consolidated provincial and subordinate state and local tax institutions.At present,China's tax collection and management system is in the transition from the independent national and local tax institutions to their consolidation.This paper focuses on the reasonable and detailed measures for consolidation of the state and local tax institutions.It aims to reduce the cost of tax collection and administration and improve the efficiency of tax administration and the tax service through organizational integration,functional reorganization,personnel placement and asset disposal.The Introduction part introduces the research background and significance of this paper,the Review of Domestic and Foreign Literature part details the domestic and foreign research achievements in this aspect,and the final part indicates the research method of this paper and its main innovation points and disadvantages.The first chapter defines the concepts of tax collection and administration,tax sharing system and consolidation of state and local tax institutions,and puts forward the theoretical basis for studying the consolidation of state and local tax institutions.The second chapter analyzes the status of current tax system,expounds the formation process and analyzes the disadvantages of the independent state and local tax institutions.The third chapter analyzes the necessity,favorable conditions and significance of the consolidation of the state and local tax institutions.The fourth chapter details the difficulties in such consolidation by combining actual situation of Hohhot City.The fifth chapter is the focus of this paper,and puts forwards the specific measures for the consolidation of state and local tax institutions from seven aspects including organizational integration,functional reorganization,staff placement and so on.