Dividing tax administration authority is the core content of tax administration system. The tax management authority of the central and local governments stipulated in the tax management system includes the authority to formulate the tax system and the authority to implement the tax system. The specific content of tax administration authority mainly includes three aspects.
The tax management system is a system that divides the central and local tax management authority. It is an important part of the national financial management system, which embodies the relationship between centralization and decentralization of tax management.
Tax management system:
The formulation and implementation of a country's tax laws and policies, as well as the realization of tax management and tax collection and management, must rely on the coordinated activities of governments at all levels to successfully complete. At the same time, when governments at all levels perform their respective national functions and tasks, they also need certain income to arrange and use them.
Therefore, it is necessary to establish a set of administrative norms for tax legislation, law enforcement and the division of tax administration authority between the central and local governments, so as to mobilize the enthusiasm of all parties to do a good job in tax collection and management and complete tax tasks, so that governments at all levels have some disposable financial resources to ensure the realization of their functions and tasks. This administrative norm of dividing tax management authority is the tax management system.