In July 1994, the national tax and local tax were officially separated.
However, the tax-sharing system has been implemented for 24 years, and some existing problems are gradually exposed. 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, institutional disputes caused by institutional separation have also become a problem.
The benefits of the merger mainly include:
1, which can improve the efficiency of tax collection and management, avoid mutual prevarication between national and local taxes, promote the national unity of tax collection and management, and balance regional differences.
2. It is convenient for taxpayers to declare and respond to the inspection by tax authorities, and reduce the cost of tax compliance for enterprises.
3. The tax collection system can better allocate personnel, strengthen the departments that need to be strengthened most, and improve the overall efficiency of tax collection;
4. The tax bureau can conduct a unified inspection of all taxes at one time, effectively avoiding the disadvantages of high tax risk for non-unit tax in the past.
5, the possibility of local financial data fraud is reduced. In the past, the local taxation bureau was only under the guidance of State Taxation Administration of The People's Republic of China in business, but the personnel was decided by the government at the same level, so it was possible for local governments to falsely list local taxes and non-tax revenues for political achievements. After the merger, the tax right will be levied to a certain extent, which can effectively avoid this phenomenon.
Extended data:
After the merger of national tax and local tax, joint office will be adopted. This is a proposed measure, but after the reform of government institutions, cooperation will be further deepened. At present, in any hall of national tax and local tax, everyone can find that there will be a window for national tax and local tax.
At present, after the reform of the camp, the national tax is nearly ten times busier than the local tax. Now it is estimated that there will not be too much brain drain after the merger. Local tax staff will help staff share part of the workload and better serve taxpayers.
Second, personnel changes.
(1) Outsourced personnel
In fact, it is what we often call temporary workers. You may not understand that almost every tax unit has recruited a large number of temporary workers. On the whole, it is very common for a unit to have fifty or sixty temporary workers.
(2) Dispatching personnel
Similar to outsourcing personnel, they are generally recruited by the government and then assigned to various units. Generally, they belong to the contract system and can be regarded as long-term temporary workers. Relieve the work pressure of various organs and units. After the merger of national and local taxes, it is estimated that some temporary workers will be diverted or dismissed. After the merger of the two Municipal Councils, there will be nearly twice as many staff, which is obviously unrealistic. This is a situation that everyone can basically predict.
(3) Regular employees
In fact, for a unit, it can be said that the establishment is mixed, divided into administrative establishment and career establishment, national tax and local tax, and also divided into national civil servants and provincial civil servants. It is difficult after the merger, but according to the previous attitude, those who have been compiled will naturally be properly placed.
In accordance with the relevant provisions of the Provisional Regulations on National Civil Servants and the requirements of provincial party committees and governments, we will actively and steadily implement the civil service system within the scope of the local tax system, adjust and optimize the structure of the local tax team, and ensure the continuity and stability of the local tax work in the province.
The requirements stipulated in the "Work Plan for Clearing Surplus Personnel in Local Taxation System" formulated by the Local Taxation Bureau, the Provincial Department of Finance and the Provincial Department of Personnel and Labor Security: The cleaning of surplus personnel follows the principle of "unified deployment, graded responsibility, orderly, positive and steady progress".
The local taxation bureaus directly under the Central Government shall, in accordance with the unified arrangements and requirements of the provincial local taxation bureaus, conscientiously do a good job in cleaning up the personnel of their own units. Implement the "number one" responsibility system, strengthen organizational leadership, do a good job in ideological work of diverting personnel in depth and in detail, conscientiously implement policies, and ensure the smooth completion of the work of cleaning up surplus personnel.
Therefore, after the merger of national tax and local tax, the staff of the business department should be properly placed, and there is no problem of dismissal.
References:
Baidu encyclopedia national tax merger