Research On The Problems And Countermeasures In The Cooperation Of State And Local Taxation In Tieling City

Now our country has entered into the new normal stage of economic development,and before the stage of economic development to adapt to the tax system has been unable to meet the current development needs and fiscal expenditure of local economy,affect the good management of the central powers,and further restrict the development of grassroots city.At the same time,the tax collection efficiency of traditional tax sharing system has been gradually reduced,and the burden of taxpayers is relatively large,which is not conducive to a series of policies such as attracting investment and so on.It has become a major factor affecting the development and integration of regional economy in the system design.To this end,the Chinese government has enacted rules and scheme of central and local tax system reform and development,deepening the "tax,local tax reform program" as the overall tax and land tax system,promote the establishment of a new cooperation mechanism of the important policy documents,along with "the State Taxation Bureau of local Taxation Bureau cooperation work specification(version 1)" and then establish a series of corresponding standards,State Taxation Bureau in cooperation with the new mechanism of the Local Taxation Bureau is gradually developing,becoming the central and local optimization in system level,improve the level of development of the grass-roots government,security reform points of the rights of taxpayers and co-ordinate the relationship between the government and the society.With the combination of the above,this paper takes Tieling city of Liaoning Province as the study area,explain the functions of the government and the fiscal decentralization theory,the current situation of Tieling City,the country land tax cooperation were summarized,from the reality of the tax service,tax collection,information cooperation,law enforcement cooperation and other cooperation concluded in Tieling city land tax cooperation,combined with the national and local tax cooperation the overall propulsion effect was not significant,the country land tax cooperation version 3 implementation of the misunderstanding,to explore the impact of Tieling city country tax cooperation to establish long-term mechanism of deep reasons of sound from the aspects of system design,operation mechanism and realistic foundation etc..According to the above reasons,from the whole gathered together,deepen cooperation and promote the level of the country land tax cooperation and the establishment of long-term mechanism of the country land tax cooperation and other aspects,and comprehensively improve the efficiency of land tax cooperation in Tieling City,to clarify the relationship between the central and local government and prefecture level city,improve the initiative in their own development,promote the deepening of the reform of the basic level of the city in order to optimize the tax system as leverage,promote the coordinated development of economic society in Tieling,the current economic development stage and adapt to the new normal.