Article 46 of the plan for deepening the reform of the party and state institutions stipulates: reform 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. The plan also requires that the reform should be carried out steadily, compactly and orderly, and the institutional reform of the central and state organs should be put in place before the end of 20 18. The provincial party and government organization reform plan should be submitted to the Central Committee of the Communist Party of China for approval before the end of September 20 18, and the organization adjustment should be basically put in place before the end of September 20 18. The reform of party and government institutions below the provincial level is led by provincial party committees and reported to the CPC Central Committee for the record before the end of 20 18. 2065438+All local institutional reform tasks will be basically completed by the end of March 2009.