First, the advantages and disadvantages of the merger of national tax and local tax
shortcomings
On the one hand, the separation of national tax and local tax will increase the tax cost of taxpayers and tax authorities, which is not conducive to tax personnel to fully grasp the tax business;
On the other hand, with the deepening of the reform of the camp, institutional disputes caused by institutional separation have also become a problem.
profit
1. Reform the collection and management system of national tax and local tax, and merge the national tax and local tax institutions below the provincial level. Taxpayers pay taxes through one window, which is more convenient and can complete their business at one time without running at both ends.
2. After the merger of national and local taxes, the problems of "multi-head running", "multi-caliber policy" and "multi-head investigation" in law enforcement can be solved.
3, the collection and management caliber is consistent, reducing disputes.
4. Under the current "tax sharing system" framework, it is very troublesome for taxpayers to deal with two sets of tax systems. In addition, the IRS and the local taxation bureau sometimes compete for tax sources, which will not only produce conflicts of interest, but also cause contradictions between taxpayers and tax authorities. After the merger, the contradiction between taxpayers and tax authorities can be greatly reduced.
5. Greatly reduce the cost of tax administration. The tax system of national tax and local tax is complex and there are many kinds of taxes. Repeated allocation of the same resources by the two institutions, including office space, equipment, logistics, staff salaries and benefits, etc., are all tax management costs.
6. The combination of national and local taxes will inevitably greatly reduce the cost of tax collection and management.
7. Avoiding repeated tax inspection can effectively standardize tax administrative punishment, promote the fairness and justice of administrative punishment, and protect the legitimate rights and interests of taxpayers.
After the merger, the tax bureau can conduct a unified inspection of all taxes at one time, avoiding the previous practice of ignoring non-unit tax risks. On the issue of corporate income tax, a public administrator, it used to happen that national taxes and local taxes were not enforced. After the merger, it is a call to unify tax enforcement in the region.
8. The combination of national and local taxes is convenient for taxpayers to declare and respond to the inspection by tax authorities, and reduces the cost of corporate tax compliance.
9. After the merger of national and local taxes, it is convenient for unified publicity.
It can be unified in terms of propaganda focus, propaganda caliber and propaganda methods.
10, the combination of national and local taxes will be more conducive to the deepening of China's fiscal and taxation reform. After the merger, the workload of the tax collection system of internal departments will be reduced, so that the number of people engaged in foreign business will increase and they can have more power to serve taxpayers.
1 1. The combination of national and local taxes is beneficial for tax officials to fully grasp the tax business.
12. after the merger of national tax and local tax, the tax system can better deploy personnel, strengthen the departments that need to be strengthened most, and improve the overall efficiency of tax collection. For example, on the one hand, we can intensify efforts to build a unified tax electronic information system and effectively integrate and increase technical personnel; On the other hand, in order to deal with tax evasion and other problems, more front-line tax collectors can be integrated to improve the collection efficiency.