Social security and enterprise income tax shall be handled by the local tax department after the combined declaration of national tax and local tax. After the merger of national tax and local tax, the tax and non-tax revenue collection and management responsibilities within the jurisdiction shall be managed by the national tax. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and 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) as the main body will be implemented.

2065438+On July 20th, 2008, the county and township tax authorities in China were formally merged, and all the new county and township tax authorities were uniformly listed, which marked the gradual merger and listing of the four-level tax authorities in provinces, cities, counties and townships in China.

Extended data:

"Deepening the reform of the Party and state institutions" and reforming the collection and management system of national tax and local tax. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.

After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.

Baidu Encyclopedia-National Land Tax Merger