The reform of national tax and local tax agencies from separation to merger is conducive to improving operational efficiency, including reducing collection costs, improving collection efficiency and promoting fair competition. After the merger of national tax and local tax agencies, tax-related information is exchanged, unified collection and management, consistent treatment, preferential transparency, promoting the normal and reasonable flow of enterprises between regions, and more effective and reasonable resource allocation. ?
According to the overall timetable later than ministries and commissions and earlier than local institutional reform, the reform of tax institutions can be divided into seven main stages: unifying thoughts to ensure stability, designing top-level programs, mobilizing and deploying efforts, improving the provincial bureau model, promoting full coverage of cities and counties, summing up experience to find gaps, and optimizing and upgrading. ?
In order to ensure that the reform is vigorously, orderly and effectively promoted, the State Administration of Taxation has established a three-level system of "reform plan+supporting measures+operational documents", and formulated a task ledger, road map and timetable for a package of reform matters to ensure the smooth promotion and implementation of the reform. ?
In accordance with the overall arrangement of the reform of the national tax and local tax collection and management system, the institutional reform of the tax system should be promoted in the order of listing first and then "three decisions". First, the reform of the provincial bureau should be done well, and then the reform of the municipal bureau and county bureau should be solidly promoted. First, the national tax and local tax institutions should be merged, and then the social security fees and non-tax revenue collection and management responsibilities should be transferred. Before the end of July, the municipal and county tax bureaus will gradually complete the reform of centralized office and listing of new institutions. ?
After the reform of the tax collection and management system, non-tax income and social insurance premiums will be included in the tax department's collection and management. This will undoubtedly make social security fees and non-tax revenue more standardized in the system, which will not only help reduce costs and improve the efficiency of collection and management, but also create conditions for the future reform of the tax and fee system, unify the government revenue system, standardize the income distribution order, and consolidate the modernization foundation of state governance. ?
State Taxation Administration of The People's Republic of China has formulated a work plan for the reform of the national tax and local tax collection and management system. With the listing of new tax agencies at the provincial, city and county levels, the tax system will achieve "six unifications" at that time, that is, "all national tax and local tax services will be integrated in one hall", "all national tax and local tax services will be networked", "12366 one-click consultation", one-time collection of real-name information, unified tax inspection and so on. ?
State Taxation Administration of The People's Republic of China made it clear that after the listing of the new institution, most tax service offices will keep the existing tax service places and locations unchanged in order to facilitate taxpayers to pay taxes. Another direct change is that taxpayers will reduce the submission of tax information. The provincial tax authorities sort out the list of projects with the same business of the original national tax and local tax, integrate the submitted materials and file them in a unified way, so that taxpayers only need to submit a set of the same materials and apply for the same tax-related projects at one time. ?
In addition, taxpayers can handle all tax-related matters in one office. At present, there are 9,365 tax service offices in China, which have achieved "one office for all". ? "One office" not only avoids "running back and forth", but also further unifies, degenerates and standardizes the submission of tax-related information, simplifies and optimizes the tax payment process and reduces the tax payment cost. ?
The smooth merger of national tax and local tax agencies will definitely improve the level of tax collection and management capacity building in an all-round way, lay a good institutional and institutional foundation for the sustainable growth of national fiscal revenue, and provide a strong guarantee for tax collection and management to further deepen tax reform. ?
Source: paper net.