Research On The Administration Of Tax Collection After The Consolidation Of National And Local Taxes

On March 17,2018,the Thirteenth National People's Congress deliberated and adopted the"Program for Deepening the Reform of the Party and State Institutions",which proposed to merge the provincial and sub-provincial state and local tax institutions.This is a historic change to the current tax collection and management system.Through this major change,the grass-roots tax authorities can reduce tax costs,improve the efficiency of tax collection and management,and reduce the burden of taxpayers.However,since 1994,the state and local tax authorities have been separated for more than 20 years,and have formed their own independent tax collection and management methods.Therefore,in the process of tax collection and management integration in the initial stage of the merger,there will be some problems such as insufficient depth of tax service integration and difficulty in the integration of tax collection and management system,which will affect the process of tax collection and management integration after the merger and improve the efficiency of tax collection and management.Through case studies,this paper puts forward countermeasures and suggestions to solve the problems of tax collection and management in the early stage of the consolidation of grass-roots tax authorities,and helps to build a new integrated tax collection and management system of high efficiency,optimization and standardization.The introduction part of this paper first introduces the research background and significance of the paper.The literature review at home and abroad summarizes the research results of tax collection and management system reform and tax collection and management at home and abroad.It mainly introduces the domestic scholars' assumptions on the merger of state and local tax institutions in recent years.At the same time,the related concepts involved in the paper are explained,and the theoretical basis used in the research process is put forward.Then it briefly introduces the reform process of the tax authorities,and puts forward the new opportunities and challenges brought by the merger of the tax authorities to tax collection and management.The focus of this paper is to take the X County Tax Bureau of Inner Mongolia Autonomous Region as the research sample,introduce the collection and management measures taken by X County Tax Bureau after the merger of state and local taxes and the results achieved at present,and analyze the new problems existing in the process of merging X County Tax Bureau after the merger of state and local taxes from four aspects:tax service,collection and management information system,tax collection and management norms and tax source management.The problems and reasons of tax collection and management.Finally,combining with the reality of X County Tax Bureau,from four aspects:establishing tax service system,integrating collection and management information system,unifying tax collection and management norms,and specializing tax source management,this paper puts forward specific measures to solve the problems faced by grass-roots tax authorities after the merger of state and local tax institutions,and provides new ideas for tax collection and management for grass-roots tax authorities in the initial stage of merger.