Research On Merger Path Of National Tax And Local Based On Deep Cooperation

This article examines the path choices for the future merger of the two agencies,state tax and land tax,based on the current economic trends to adapt to the economic model of globalization,the needs and characteristics of the work of the national taxation departments at the current stage,and to carry out research themes.The purpose of the study is to hope that,on the basis of the current deep cooperation of the national taxation system,the reform of the government's major department system will be used as a reference for the consolidation of the national taxation agencies,which will also help the centralized allocation of national fiscal revenue,and will also reduce the cost of tax collection from the source.Saving resources for the society will also make the tax administration's administrative work more efficient.Specifically,this paper mainly studies the following aspects of the path selection of the merger of the national taxation agencies:(1)The purpose,thinking and method of Ming Xiao research,guided by the tax theory basis;(2)Analysis of the current national tax depth Current status of cooperation,research on the effectiveness of current local tax cooperation and existing cooperation issues;(3)Analyze the case of merger of government agencies under the reform of the major system,analyze the advantages of case merger reform,and find out the problems in the merger.,Analysis of the cases for the organization of the country tax will be carried out in the future of the merger of what can be inspiration and reference;(4)Finally,the analysis of the country's tax depth cooperation still faces problems,these problems can not be resolved in the case of national taxation,through the use of Government agencies merge common practices and approaches and give a path to how the national tax should be consolidated.On the basis of the above content,this thesis writing a total research on the content structure of five parts: the first part mainly introduces the research background,research significance,related literature at home and abroad research situation,research methods and main innovation points;The second part is mainly about the basic theory of land tax consolidation.The third part mainly elaborates the current situation,cooperation contents and problems of the cooperation between China and the state.The fourth part analyzes the case of merger reform of government institutions.The fifth part mainly studies the guiding principle and the general idea of the merger path of the land tax institution in China,and finally proposes the combination path selection.The main innovation of this paper is: to improve the administrative efficiency of tax departments at all levels,perfect the tax system to optimize the tax service,increasing tax revenue as the goal,in case for reference,under the condition of fully understanding the local depth cooperation,discussed the land tax agencies combined path selection.