National tax is a national tax system, which is symmetrical with "local tax" and the product of a national tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 90% of China's annual fiscal revenue comes from taxes, and its status and role are becoming more and more important.
China's tax-sharing reform has been separated from national tax and local tax agencies for almost 20 years. The rumors of the merger of national tax and local tax show that people still don't understand the reasons and necessity of the separation of national tax and local tax, and that the propaganda of the basic knowledge of fiscal and taxation theory is not in place. In my opinion, no matter in theory or in the direction of China's economic system reform, not only is it impossible to merge national tax and local tax, but with the deepening of tax reform, the business of local tax department will be busier and the two institutions will be more completely separated.