1. Focusing on taxpayers and payers, we will promote the reform of tax and payment facilitation, fundamentally solve the problems of "two consecutive victories" and "two inspections", earnestly safeguard the legitimate rights and interests of taxpayers and payers, reduce the cost of interest tax payment, promote the optimization of business environment, and build a service-oriented and people-oriented tax authority. ?

2. Adhere to optimization, efficiency and unification. Adjust and optimize the functions and resource allocation of tax authorities, strengthen policy transparency and uniform law enforcement, unify tax, social insurance and non-tax collection and management service standards, promote the construction of a modern economic system, and achieve high-quality economic development.

3, adhere to the coordination and improvement according to law. Fully implement the requirements of governing the country according to law, adhere to the unified promotion of reform and legal procedures, give full play to the enthusiasm of the central and local governments, and realize the stability of national tax collection and management, people's unity, power unity, cadre integration and good social effects.

4. Through reform, gradually establish an optimized and efficient unified tax collection and management system, provide taxpayers and payers with better and more efficient convenience services, improve tax compliance and social satisfaction, improve tax collection and management efficiency, reduce tax collection and management costs, enhance tax management capabilities, ensure the full play of tax functions, and strengthen the important foundation of tax collection and management.

Extended data:

The "Reform Plan" proposes to adhere to unified leadership, hierarchical management, overall planning and step-by-step implementation in accordance with the requirements of first establishing and then breaking, and adopt the "three-set" rule of first listing and then implementing, and first merge the national tax and local tax institutions, and then accept the collection and management responsibilities of social insurance premiums and non-tax income.

The "Reform Plan" requires strengthening the Party's leadership over the tax system, improving the institutional arrangements for strengthening the Party's overall leadership over tax work, and ensuring that the Party's leadership over the tax system is stronger. Optimize the party's leadership structure in the tax system, improve the discipline inspection and supervision system in the tax system, and further strengthen the discipline inspection and supervision work.

To improve the working mechanism of party building, the State Administration of Taxation undertakes the main responsibility of party building in the tax system and strictly administering the party in an all-round way, and the local party committees are responsible for guiding and strengthening the construction of the party's grass-roots organizations in local tax departments, the supervision of party member's education management, the construction of mass organizations and the creation of spiritual civilization, thus forming a joint force of party committees of tax bureaus at all levels, local party committees and their working departments.

The "Reform Plan" stipulates the leadership and management system of the tax department, and clarifies that after the merger of the national tax and local tax agencies, the management system will be led by State Taxation Administration of The People's Republic of China and led by the provincial and municipal party committees and governments, with a view to establishing and improving the system and mechanism with clear responsibilities, smooth operation and strong guarantee.

Specific requirements are put forward in the aspects of cadre management, organization establishment management, business and income management, building tax political structure, and serving economic and social development. A clear division of responsibilities between tax authorities at all levels and local party committees and governments in State Taxation Administration of The People's Republic of China is conducive to further strengthening the unified management of tax work, rationalizing the relationship between unified tax system and graded finance, and fully mobilizing the enthusiasm of the central and local governments.

Economic Daily-the State Council City, People's Republic of China (PRC) issued the "Reform Plan of National Tax and Local Tax Collection and Management System"