A Study On The Consolidation Of National And Local Tax Agencies

In March 2018,the State Council announced a plan for institutional reform to accelerate the modernization of the national governance system and capacity.The content of the taxation work in the plan is to merge the provincial and sub-provincial tax agencies,and specifically undertake the duties of taxation and non-tax revenue collection and management within the jurisdiction.The national and local tax agencies,which have been established for 24 years,are now merging.As an important part of this round of institutional reform,the consolidation conforms to the requirements of constructing modern financial system and tax collection and management system,and has been unanimously affirmed by the public.However,due to the long independent operation time of the two agencies and the huge number of personnel,although tax agencies at all levels in the country have completed the consolidation according to the time requirements of the institutional reform program,there are still many problems to be solved urgently.Accelerating the consolidation is conducive to the modernization of national governance system and governance capacity,so that the society and the people can benefited by the dividends released from the reform.For the grass-root tax agencies,it is more urgent to speed up the consolidation:they have a large number of personnel,and they have long-term in the front-line work of tax collection and management.They are facing more difficulties in the consolidation.Whether the communicating with local governments,cadres team building or providing tax services for the public,they need more efficient solutions.This paper focuses on the need to accelerate the real consolidation,by introducing the reasons for the separation of national and local tax agencies,the historical background of the consolidation,the relevant research,concepts and theoretical basis,to help to establish a holistic understanding of this consolidation.Research methods in the paper are based on literature review,field research,and comparative analysis.Introduce the main achievements since the cooperation of the national and local tax agencies of Ding'an County,Hainan Province.And according to the general requirements of the institutional reform for the consolidation,the common and difficult problems faced by the grass-roots level in the consolidation are sorted out.Then analysis and reference of Tax collection and management modes of foreign representative developed dountries.It should focus on improving tax service levels,optimizing the business environment,reducing tax costs,implementing tax reduction and fee reduction,and supporting local government economic construction.It should proceed from straightening out the dual leadership mechanism,optimizing the allocation of human resources,improving comprehensive taxation,and using major policies to advance work,so as to accelerate the real consolidation at the grass-roots level.In these ways,the newly established tax agencies can assume their due responsibilities so that dividend of the consolidation benefit the society as soon as possible,and promote economic development.