Introduction to the reform of national tax and local tax collection and management system;
Reform the collection and management system of national tax and local tax. Merge the national tax and local tax agencies below the provincial level, and specifically undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and 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) as the main body will be implemented.
First, the merger of provinces
18, 2065438 in the morning, according to the decision-making arrangements of the CPC Central Committee and the State Council on the reform of the national tax and local tax collection and management system, on the basis of unified thinking, top-level design and early mobilization and deployment, the state tax bureaus and local tax bureaus of all provinces (autonomous regions and municipalities directly under the central government) and cities with separate plans merged and listed, marking a key step in the reform of the national tax and local tax collection and management system.
Second, municipal merger.
On the morning of July 5, 20 18, the national state taxation bureau and local taxation bureau merged, and 535 new local taxation bureaus were listed centrally and uniformly to perform their duties, marking the smooth and in-depth reform of the national tax and local tax collection and management system. According to the overall arrangement of the reform of the national tax and local tax collection and management system, the reform has entered the parallel stage of "perfecting the provincial bureau model" and "promoting the full coverage of cities and counties"
Third, the county and township merge.
2065438+On July 20th, 2008, the county and township tax agencies were formally merged, and all the new county and township tax agencies were listed uniformly, which marked the gradual merger and listing of the four-level tax agencies in provinces, cities, counties and townships. After 36 days of hard work, the first tough battle of the reform of the national tax and local tax collection and management system was successfully completed. The next step of reform will be to formulate and implement the "three-fixed" regulations step by step, collect social insurance premiums step by step, and hand over the responsibility of non-tax revenue collection and management.
Extended data
The significance of the merger:
It is of great practical significance to reform the current national tax collection and management system and merge provincial and sub-provincial national tax agencies in the new period.
The first is to implement the spiritual requirements of the 19 th Party Congress. The report of the 19th National Congress of the Communist Party of China clearly stated that it is necessary to "adhere to the people-centered development thought" and "build a systematic, scientific, standardized and effective institutional system". On the basis of strengthening cooperation in recent years, the combination of national and local taxes can better practice the purpose of serving taxpayers wholeheartedly.
The second is to further reduce the burden on taxpayers. With the development of economy and society and the deepening of tax management, taxpayers put forward higher requirements for the cooperation between national tax and local tax. It is necessary to adjust and optimize the functions and resource allocation of tax agencies through the merger of national and local tax agencies, effectively reduce the burden on taxpayers, provide taxpayers with more high-quality, efficient, fair and convenient services, and enhance their sense of acquisition. The third is to implement the requirements of the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services".
Since 20 17, the State Council has further promoted the reform of "decentralization, combination of decentralization and management, and improvement of services", continuously optimized the tax business environment, and contributed to the high-quality economic development. Through the merger of national and local taxes, the cost of tax collection and management will be reduced, the efficiency of tax collection and management will be improved, and the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" will be promoted.
References:
Reform the collection and management system of national tax and local tax-Xinhuanet? National tax merger-Baidu Encyclopedia