"The merger of national tax and local tax is the most direct embodiment of the organization's' slimming'."

After the "camp reform", although the main business of collecting business tax from local taxes no longer exists, the repeated tax propaganda, registration, evaluation, collection, management and inspection brought about by the separation of national taxes and local taxes are still quite complicated. In addition, the national tax and local tax respectively train tax personnel, recruit civil servants, develop and maintain their own tax collection and management software system, allocate office expenses, purchase equipment, and repeat research. This may also bring unnecessary expenses and even waste.

If the merger of people, finances and things is to get rid of "puffiness", then the tax collection and management brought about by institutional reform will be simplified from complexity, which is like a deep cleaning of metabolic deposits.

At present, a number of taxes are subject to cross-collection and management of national tax and local tax. For example, corporate income tax, urban maintenance and construction tax, etc. After the "reform of the camp", the value-added tax in some areas will also be collected by local governments.

Although it is clearly stipulated in the policy document which part of these cross-collected taxes, national tax and local tax should be collected separately, the actual operation is not that simple.

Taking enterprise income tax as an example, according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Scope of Tax Collection and Management after the Reform of Income Tax Sharing System in 2002, railway transportation (including Guangzhou Railway Group), national postal service, some large state-owned banks and offshore oil and gas enterprises that do not implement income tax sharing are collected by State Taxation Administration of The People's Republic of China. The circular also stipulates that the enterprise income tax of newly established enterprises, institutions and other organizations since 2002 shall be collected by the State Taxation Bureau, but it also lists three special cases of local tax collection.

"On the one hand, the policy provisions are relatively cumbersome, which increases the difficulty of operation. On the other hand, for the sake of practical interests, national tax and local tax often fall into the competition for tax sources. "

"Some enterprises are big taxpayers, and some enterprises are big ones, which has become a place where national tax and local tax compete. Although there are policy provisions, national tax and local tax have different interpretations of the definition of newly established enterprises, which has become a major reason for competing for tax sources. " "This kind of departmental game not only increases the cost of collection and management of national tax and local tax, but also causes confusion in corporate tax payment. Some enterprises are at a loss in the face of two' mother-in-law', while others take advantage. "

After the merger of institutions in the future, many taxes such as value-added tax, enterprise income tax and urban maintenance and construction tax may be collected by one tax department, and the problem of cross-collection and management will no longer exist. "This simplification of collection and management route is a more substantial slimming."