Study On The Consolidation Of Taxes Offices

China's tax collection and management model has undergone several major reforms.All of these are aimed at more adapting to the economic development situation and better improving the quality of management and public service.In 1994,the "tax-sharing system" reform was divided into two sets of national and local tax collection management systems;in September 2015,the major trend of national land tax cooperation was clarified;the long-rumored "merger" in March 2018 finally landed in the form of an official press release.Now that the results of the merger have been clarified,there must be such a question: Why should we start dividing them? Why did the original "cooperation not merge" ? What kind of resistance may be encountered during the merger? How to achieve a smooth transition from national cooperation to merger? This article is based on the above thinking.According to the analysis of the time sequence of the state tax and the local tax not divided into sub-establishment-cooperation-merger,the article shows that the right to collect and control that is displayed is the main focus of the upward focus.In the first chapter,the background and significance of the study in this paper are introduced,and the background and necessity of the separation of state tax and local taxation,subsequent cooperation,and the merger to the present are explained.The remarkable results achieved at that time solved our first question.The second chapter is from the theoretical point of view,a brief description of the concept of the merger of state tax and land tax,and introduced the theoretical basis for the merger of state tax and land tax.The third chapter elaborates the needs and impacts of tax collection and administration in the background and historical periods of various eras from the historical evolution of the relationship between the national tax and the local tax,and highlights the fact that due to the market economy,Internet big data,increase in revenue,reforms in the supply side,etc.The mode of complete independence of national tax and local tax is no longer applicable.The cooperation between the two sides is an initiative that is conducive to the realization of the win-win result of tax collection and economic development.Therefore,since 2015,the“cooperation does not merge” approach has been chosen;now the merger,there are This will facilitate the further deepening of the cooperation between the national tax and the use of deeper cooperation to achieve the final merger.At the same time,it will further demonstrate the correctness and necessity of the reform of the country's taxation mergerthrough the comparison between Shanghai and Beijing.In the fourth chapter,it is clear that although this is indeed the best node for “merger”,it must also realize that there may be some resistance to “merger”.Deeply dig the existing problems of the combination of China's national tax and land tax and find out the reasons for the follow-up.Consolidation reforms and storage capacity.Chapter V provides reference to China's taxation authority similar countries for their excellent measures and provides new ideas and technical support for China's national land tax cooperation,and lays a solid foundation for “merger”.The sixth chapter is on the basis of discovering problems and drawing on available experience,to sort out and promote the consolidation of the country's taxation from the aspects of system design,law improvement,facilities matching,staffing,and personnel training.It is hoped that through the study,analysis and exploration of this article,it will be able to provide a certain inspiration and reference for the smooth transition of the consolidation of national taxation in the future.