Study On The Merger Reform Of Tax Collection And Administration Institutions In Ganzhou City

It has been 24 years since the implementation of the tax sharing system for national and local taxes in 1994.With the comprehensive implementation of "replacing business tax with value-added tax",the drawbacks of the separation under the new situation,the new normal and the new era are also highlighted.In March 2018,the state proposed the reform of the system for the collection and management of national and local taxes.Ganzhou state land tax collection and management system is faced with many opportunities and challenges before and during the reform.First,the tax collection and management system is faced with many problems,including the low efficiency of tax collection and management caused by the separation of tax agencies,the difficulty in the coordination of tax collection and management caused by the difference between state tax and local tax modes,and the relatively low level of tax protection and big data utilization.Second,grassroots tax departments are faced with the challenges of personnel integration,business restructuring and expansion,functional system,and organizational management.Therefore,it is necessary to build an efficient and unified tax collection and management system and optimize the integration of functional allocation institutions to constantly improve the level of legal protection of tax collection and management.To formulate plans for the construction of the tax collection and management system;Actively construct the tax collection and management mode of classified and hierarchical management;Self-government and socialization of tax administration;Actively build a coordinated system of social tax control;At the same time,from the personnel integration,system establishment and financial,material,business and image improvement and other aspects of the work,constantly optimize the reform of ganzhou tax collection and management organization merger problems.