The reform of the national tax collection and management system stipulates the leadership and management system of the tax department. It is clear that after the merger of national tax and local tax institutions, the management system will be dominated by State Taxation Administration of The People's Republic of China, with the dual leadership of provincial, municipal and local party committees and governments, and efforts will be made to establish and improve the system and mechanism with clear responsibilities, smooth operation and strong guarantee, and specific requirements will be put forward in the aspects of cadre management, organization management, business and income management, tax governance structure construction, and service for economic and social development. A clear division of responsibilities between tax authorities at all levels and local party committees and governments in State Taxation Administration of The People's Republic of China is conducive to further strengthening the unified management of tax work, straightening out the relationship between unified tax system and graded finance, and fully mobilizing the enthusiasm of the central and local governments. Specific arrangements have also been made for key reform tasks such as completing the listing of new tax agencies, formulating the "three-fixed" regulations for new tax agencies, transferring social insurance premiums and non-tax revenue collection and management responsibilities, promoting the integration and optimization of tax and fee business and information systems, strengthening financial security and asset management, and cleaning up and revising relevant laws and regulations, and defining relevant safeguard measures. The tax bureaus of all provinces, cities and counties are required to complete centralized office, list new institutions and carry out work in the name of new institutions on schedule and step by step. Strictly control the number of institutions, further optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation, and achieve scientific institutional setup, clear functions and responsibilities, and reasonable resource allocation. At the same time, it is clear that since 20 19 65438+ 10/day, social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance will be uniformly collected by the tax authorities. In accordance with the principle of convenience and high efficiency, reasonably determine the scope of transferring non-tax revenue collection and management responsibilities to the tax authorities, and transfer a number of non-tax revenue projects that are legally reserved and suitable for transfer, and gradually advance. It is required to integrate tax service and tax collection and management, optimize and improve the tax and payment management information system, and better facilitate taxpayers and payers.

Legal basis: "Reform Plan of National Tax and Local Tax Collection and Management System"