Research On The Cooperation Of State And Land Tax Collection And Management In D City

In 1994,to solve the problem of tax distribution of central finance and local finance,China has reformed the tax system,set up the national tax bureaus and local tax bureaus respectively,and taken them as main taxation institutes of the central and local government.Over the past 22 years,the tax system of two sets of tax bureaus has achieved remarkable results with the guidance and assistance of the State Administration of taxation and local governments at all levels.Moreover,tax revenue has become the main source of national finance and has fully played the functions of taxation.At the same time,influenced by institutional setup and some historical problems,the tax administration has become an important research topic in recent years,which has gradually exposed some problems concerning taxpayer's tax returns and is unfavorable for tax authorities to carry out tax collection and management activities.This paper takes city D as an example,by discussing the tax collection and administration cooperation affairs,analyzing the reasons of the low tax collection effectiveness and the high taxation cost,exploring the method of solving the problem,and then proposing the measures of guiding significance to the tax collection and cooperation process.This paper,on the basis of the cooperation condition of tax authorities in city D,discusses the concept of tax collection and administration and its cooperation,analyzes the drawbacks of national tax bureaus and local tax bureaus at all levels,and puts forward the necessity of cooperation between the two sets of tax bureaus and then analyzes the good effect brought by partnership in city D with concrete data.Based on the partnership experience of advanced tax system in foreign countries and some outstanding taxation bureaus in China,this paper clarifies the principle of cooperation and compliance between national tax bureaus and local tax bureaus,proposes four aspects of advice including increasing the deep collaboration,establishing long-term cooperation mechanism,improving system construction,making it clear the responsibility division of taxation between the two sets of bureaus,aimed at effectively enhancing the collaboration level of tax collection and administration between the two sets of bureaus.Apart from that,this paper also provides practical suggestions for the deep cooperation between the national tax bureau and local tax bureau in city D,the effectiveness improving of tax collection and administration,and the reduce of cost for taxpayers.