Study On Some Problems After The Merger Of National And Local Tax Authorities Based On The Perspective Of Tax Administration Efficiency

1994,in order to solve the central financial difficulties,adapt to the socialist market economy system with Chinese characteristics,fully mobilize the initiative of the central and local governments,and cultivate a unified market environment,China began to implement the tax-distribution financial management system.The reform of tax collection and management system in China has been changed.Shortly after the tax-distribution financial management system established,the state council issued "the notice of establishing the national tax bureau which directly affiliated State administration of taxation and the local tax institutions".It marks that the establishment of tax collection and administration institutions in our country has been developed from single tax institution to the two tax institutions.After 24 years,National People's Congress and Chinese People's Political Consultative Conference launch the institutional reform of the state council,which points out that the reform of the tax collection and management system,and the combination of provincial and provincial level and local taxation institutions,and the specific responsibilities of taxation and non-tax revenue collection and management in the region under jurisdiction.After the merger of the national tax and the local tax institutions,to give priority to the state tax administration has a dual leadership system with the people's government(autonomous regions and municipalities directly under the central government).It ends the history of distribution of the national tax and local tax collection and administration agencies.It is a solid step in the reform of the fiscal and taxation systems in our country.After the establishment of the new administration,the tax collection and management system of our country will cause new changes and challenges.This article explores the motivation and historical contribution of the establishment of national and local tax authorities in 1994.Three necessity of the combination of state and local tax authorities are concluded.From the "tax","tax authorities","tax system","tax structure","collection","taxable services","central relationship" seven analyze national tax,land tax institution after the merger unfavorable factors that influence efficiency of tax administration;Corresponding to these seven aspects,the author puts forward someSuggestions on forming an efficient and unified tax administration system after the combination of state and local tax authorities.