Practice And Consideration From Cooperation To Merger Between The State Taxation Bureau And The Local Taxation Authority

The 19th National Congress of the Communist Party of China paints a blueprint for the development of the Country as "realizing the modernization of the country's governing system and governance capability,and building China into a prosperous,strong,democratic,civilized and beautiful socialist modern power".General Secretary Xi Jin ping said:"The people's yearning for a better life is the party's goal." For the tax authorities,in order to accomplish the task of deepening reform and to promote the modernization of China,one of the most critical point is to figure out how to perform better service for taxpayers,and how to efficiently manage taxpayers.As further progressing and accomplishing of the major tax reform of" substituting business tax with value-added tax",and the continuous deepening of the cooperation between State Administration of Taxation and the local taxation bureau,integrating the collection of both sides becomes a hot issue for the reform of the tax management system.Historically speaking,the complete separation(tax revenue-sharing system)between the state taxation bureau and the local taxation authority has indeed brought economic development for the country and raised the country's financial revenue.However,with the dramatic changes of the times,the problems raised from such system and mechanism of the tax revenue-sharing system should not be underestimated.With the advent of the era of science and information technology,the in-depth cooperation among the local tax bureaus and the State Revenue is no longer a dream,we are equipped with practical theories and technology hardware in place.Therefore,the merger between the State Administration of Taxation and the Local Taxation Bureau becomes the trend of reform in conformity with the law of development of the times.The promoted new joint tax collecting system and finally institutional merger of The State Administration of Taxation and the Local Taxation Bureau has advantages of promoting"service-oriented government",also embodying the principle of "people-oriented" of tax bureau.The new system also greatly reduces the cost of tax collection for tax bureau,relieve burden of tax-paying for taxpayers,and make up for the deficiencies of the previous tax revenue-sharing system,it also performs the function of further coordinating social relations,ensuring social fairness,and continuously meeting the people's growing needs for a better life and conveniently tax paying.The article thinks that the merger between the State Revenue Agency and the local taxation bureau is a reform that follows the law of the times and is one of the important node for deepening the reform of the economic system and the administrative system in our country and does not make a conclusion of the failure or retrogression in the tax-sharing system.Instead,the author hold the conclusion that the new system can be regarded as the reform and improvement of the previous tax revenue-sharing system.Combining with the background of the reform of the tax revenue-sharing system,from the perspective of modernization of the national governance system,this article will take the case of Wu Qing District in Tianjin-one of the top 100 district-level demonstration areas executing collaboration between national tax bureaus and local taxation bureaus,to discuss the successful exp erience of co-operation and tax collection and the problems to be solved urgently.It is of very important practical and guiding significance for the merger of the two parties.