Research On The Reform Of The National Tax And Local Tax Collection System In Xiamen

Tax collection and management is an important part of the national taxation system,and the implementation mechanism is the top priority of the system.Whether a system can play its role or produce results depends not only on the perfection of the rules of such a system,but also on whether the implementation mechanism of such a system can function.The research on the reform of tax collection and management system can not only learn from the experience and lessons of predecessors,but also guide the reform of modern tax collection and management system.It can be said that the research on tax collection and management system reform is of great significance.On July 20,2018,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Regulations on the Reform of the Taxation and Taxation System of the national Taxation and local Taxation",reformed the national taxation and local Taxation system,merged the provincial and sub-national taxation agencies,and transferred social insurance premiums and non-Tax revenue collection and management duties,build an efficient and unified tax collection and management system.This paper attempts to take advantage of the opportunity of the merger of national and local taxes,taking Xiamen City as an example,combing the development history of China's tax collection and management system in detail,and proposing policy recommendations on the relevant contents of the merger of national and local taxes.At present,the merger of national and local taxes has entered the specific implementation stage.Since there is no specific detailed merger plan at present,there is no official and clear information on the personnel structure and institutional setup of the merged institution-the tax bureau,so the author can only The specific situation of the original national taxation authority at hand is supplemented by the relevant information of the new tax bureau at the present stage as the research material of the thesis.The research methods in this paper mainly use literature analysis method,comparative analysis method and field analysis method.The relevant data model has not been established due to subject restrictions.This paper begins with deepening the theoretical analysis of the reform of thenational taxation and tax collection system,and clarifies the specific theories and policy proposals on the reform of the tax collection and management system at home and abroad.At the same time,through the on-the-spot investigation of the Xiamen Municipal State Taxation Bureau,it is found that the reform of the national tax and local tax collection system in Xiamen has a heavy reform and light content,the efficiency of collection and management has not been improved,the quality of service has been limited,personnel training has not been followed up,and institutions and functions have not yet been Reset,insufficient consolidation and other issues.Secondly,by drawing on the advanced experience of domestic and foreign tax collection and management system reform,and based on the current merger of state and land tax,after analyzing and summarizing,it puts forward feasible policy recommendations for further deepening the reform of tax collection and management system,that is,insisting on “one body,two sides,four rounds Drive” the reform idea.