On March 20 18 13, the fourth plenary session of the first session of the 13th National People's Congress was held in the Great Hall of the People in Beijing. Entrusted by the State Council, State Councilor Wang Yong made an explanation on the State Council's institutional reform plan to the first session of the 13th National People's Congress.
Article 11, the second point of the explanation clearly points out, "Reform the national tax and local tax collection and management system. Merge the national tax and local tax agencies at or below the provincial level, and specifically undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. After the merger of the national tax and local tax agencies, the dual leadership management system with State Taxation Administration of The People's Republic of China as the main body and the people's governments of provinces (autonomous regions and municipalities) will be implemented. "
On the morning of June 20 18 15, the state taxation bureaus and local taxation bureaus of all provinces (autonomous regions and municipalities directly under the central government) and cities with separate plans were merged and listed in a unified way.
On July 20th, 20 18, all the new tax agencies at the provincial, city, county and township levels were listed.
Extended information: Benefits brought to taxpayers by the merger of national tax and local tax;
1, the declaration procedure is simpler.
Before the merger, taxpayers need to pay the main tax and additional taxes in two organs or two windows respectively. After listing, taxpayers only need to go to one window, and after completing the declaration of main tax types from the system, they will automatically link to the interface of additional tax declaration, and automatically bring out the declaration data of main tax types to realize the linkage processing of main tax and additional tax.
2. The application materials are more streamlined.
After the listing of the new tax agency, taxpayers and withholding agents need to submit information to the original national tax and local tax authorities respectively according to regulations, and only one set of the same information is required;
Matters that need to be handled separately in the original national tax and local tax authorities according to regulations only need to be applied once for the same matter, and the tax authorities will handle them through background business circulation and cooperation. The original national tax and local tax authorities have different provisions and requirements for the submission of information on the same matter.
3. It is simpler to pay taxes and put them in storage.
The tax authorities coordinate with relevant banks, and in the application system, it is realized that a tripartite agreement newly signed by taxpayers contains two tax authorities (original national tax and local tax) codes and two tripartite agreement numbers, which take effect in the system at the same time, and the bank account numbers of taxpayers can be different, which reduces the workload of taxpayers signing separately and is convenient for taxpayers.
4. Penalties for violations are more uniform.
For the same taxpayer, it is considered illegal to declare undeclared taxes within the same tax reporting period, and the tax authorities will urge them to report them together to ensure that taxpayers only face one tax enforcement subject.
5. Inspection and evaluation are more standardized
After the county is listed, the tax inspectors and tax assessors of the tax department exercise the tax enforcement power with a tax enforcement subject for all taxes and all tax-related behaviors paid by taxpayers, which completely avoids the repeated tax assessment and inspection before the merger and reduces the disturbance to taxpayers.
6, taxpayers tax more "network" less "road"
In July, most provinces issued a list of "running at most once", and the State Administration of Taxation unified and standardized the submission materials of various business items in the core tax collection and management system by releasing the latest version of business requirements, so that taxpayers only need to log in to an electronic tax bureau, enter a tax service hall and submit a set of tax information to complete tax-related matters.
What will the People's Daily Online-National Tax and Local Tax Merger bring to taxpayers?
Baidu Encyclopedia-National Land Tax Merger