The separation of national tax has caused great waste. Taxpayers have to report to the national tax and report to the local tax, which has caused great burden to taxpayers. At the same time, because the data of the two departments are not shared, it has caused great tax loopholes, and it is common to pay the national tax but not the local tax. If we follow this wrong separation logic, the Public Security Bureau will have to set up a local public security bureau and a national public security bureau. For example, the Industrial and Commercial Bureau, the Quality Supervision Bureau, the Land and Resources Bureau, etc. should also set up two sets of institutions. As a tax law enforcement department, as long as it follows the procedures, who should collect a penny of tax will not be less, not to mention that the current taxes are programmed by computer according to a certain proportion of the national tax. The Local Taxation Bureau has become a redundant department, two sets of huge tax authorities, raising a large number of idle people, and can not find any reason for the existence of the Local Taxation Bureau. A large number of laid-off workers, high salaries and honesty, and separation of national taxes were all made at that time. At that time, many officials were seriously divorced from practice, so they had to ask taxpayers first if they were not separated. It was only reasonable that legal experts, business representatives and administrative departments should participate in the formulation of tax laws and policies. What a bunch of officials took for granted was really a mistake!