Research On The Cooperation Strategy Of National And Local Taxation Bureaus:a Case Study On W District Of Chongqing

With better market economy,continuous advancement of modern governance,continuous deepening of tax administration under the law and the faster tax reform,profound changes have taken place in the internal and external environment of tax work.The problems of "running numerous places","multiple report" of data,"investigation from many aspects" of law enforcement and "multi-caliber" of policy are becoming more and more prominent and contradictions acute in tax administration and service under the branch of national and local tax organizations.As a result,the cost of tax collection and paying is increased,and the efficiency of tax collection and administration,the fairness of tax enforcement as well as the quality of tax service are severely impacted.Based on the ideas of equality,certainty,convenience and minimum collection of taxes and the theories of domestic scholars on reform of tax system,this paper summarizes and draws lessons from the empirical cases of local tax cooperation between Zhuhai,Guangdong Province and Wuxi,Jiangsu Province,which systematically analyzes the present situation,problems and reasons of natonal ans local tax cooperation in W region of Chongqing,and further puts forward the countermeasures to deepen the cooperation.Under the frame of "Deepening the reform of national land tax collection and management system",the Local Tax Department of W region of Chongqing has conducted a series of cooperative measures for lower cost of collection and more efficient tax collection since 2015.From the summary and analysis of these measures,much importance is attached to four aspects: tax enforcement,tax service,information sharing,risk prevention and control.Positive economic and social results,to a certain extent,have been brought about,such as promoting tax revenue growth,optimizing human resource allocation,strengthening the crackdown on tax-related violations,optimizing tax service,and enhancing taxpayers' satisfaction.It is undeniable that there are still some problems in the cooperation of national and local tax in the W region of Chongqing,which are mainly the superficial level,small scale,imprecise measures and low efficiency.The superficial level refers to the fact that some matters can not be effectively supported by the third phase of gold tax system,the time of information sharing is not long enough and that the procrdures and dpcuments of law enforcement is not unified with the tax returns platform.The small scale are shown by more cooperative measures applying to taxpayers yet less for the internal management of tax authorities.Imprecise measures are reflected by the obstacles of management on the use of tax tickets,document circulation,file,tax management,commissioned postal invoice management and official civil servants and temporary employees.The inefficiency is demonstrated by the fact that the problem of "long running" is not fundamentally solved,the effect of joint collection and management of the industry is not obvious,the cooperation mode of tax assessment and tax inspection is obsolete,and the integration of internal process is not enough,all of which are closely related to the unbalanced will to cooperate between the two,the existence of fundamental contradictions,the lack of solid technical support,the mismatch of each other's institutional setup,and the unsound cooperative security system.Based on this,this paper comes up with the countermeasures of further deepening the cooperation of national and local tax in the W district of Chongqing.That is,under the financial management system of tax sharing,the services should be deeply integrated,law enforcement moderately adjusted,and information highly aggregated conforming to the principle of clear powers and responsibilities,administration under the law,high efficiency and convenience.A taxpayer's demand-oriented organizational structure that covers the objectives of lower cost and higher efficiency of tax collecting and management should be established,the characteristics of the tax business and the requirements of the industry management taken into consideration,from which a professional mode of law enforcement and taxing collecting management,and the coopeartive system of risk control and service featuring integration can be demonstrated.The standards of national and local tax cooperation system should be improved.For instance,the system of fault-tolerant and error correction,cooperative standards and supervision and evaluation system should be perfected.In the meanwhile,much emphasis should be lain on the system's significant role in resolving the differences between the two sides,improving the details of cooperation and enhance the support and security.We should spare no efforts to integrate the function of the third phase of the gold tax system,to establish a unified big data of tax in the hope of managing the platform of applicaton and online tax management,and to enhance the technical support capability with the third phase of gold tax system as the core.More efforts should be made to strengthen the exchange and education of cadres and accelerate the training of comprehensive talents in tax collection who are proficient in the business of both national and local taxes.We will seek support from all sides to strengthen the financial protection of local tax cooperation and achieve an all-round and in-depth cooperation.