2.2065438+In March, 2008, according to the Plan for Deepening the Reform of Party and State Institutions issued by the Central Committee of the Communist Party of China, the national tax and local tax collection and management system was reformed. 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.
3. In order to improve the collection and management efficiency of social insurance funds, social insurance premiums such as basic old-age insurance, basic medical insurance and unemployment insurance are uniformly collected by the tax authorities. 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.
4. State Taxation Administration of The People's Republic of China should, jointly with provincial party committees and governments, strengthen the party's leadership over 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.