The second point (about the adjustment of other institutions in the State Council) in the Plan for Deepening the Reform of Party and State Institutions Article 11 (Reform the system of tax collection and management) clearly points out that the provincial and sub-provincial tax and local taxation institutions should be merged to specifically undertake the duties of tax and non-tax revenue collection and management within their jurisdiction. After the merger of national tax and local tax agencies, the dual leadership management system with State Taxation Administration of The People's Republic of China as the main body and the people's governments of provinces (autonomous regions and municipalities) will be implemented.
Extended data:
Significance of national and local tax merger:
1, which is helpful to build an optimized, efficient and unified tax collection and management system. After the merger of national tax and local tax, the dual leadership management system with State Taxation Administration of The People's Republic of China as the main body and the people's governments of provinces, autonomous regions and municipalities will be implemented. Shortening the management chain and making the tax revenue more standardized and rigid in implementation will certainly create conditions for the future reform of the tax and fee system, unify the government revenue system, standardize the income distribution order, and consolidate the modernization foundation of state governance.
2. It is helpful for taxpayers to improve the convenience of tax collection. The combination of national tax and local tax is expected to fundamentally solve the problem of "two-headed running" and "two-headed checking" in tax collection, safeguard the legitimate rights and interests of taxpayers and payers, reduce the burden of tax collection and payment, and promote the optimization of business environment.
3. It is helpful to improve the efficiency of tax collection and management in all directions. After the merger of national and local taxes, the vertical management system will largely avoid the problem of low local tax collection rate. The increase of the collection rate will narrow the difference between the statutory tax rate and the actual tax rate, and at the same time clarify the expectations of enterprises on the tax payment level, which is also conducive to the implementation of tax reduction policies in the future.
4. It is helpful to rebuild the tax collection and management process in the new era.
Baidu Encyclopedia-National Land Tax Merger