National tax reform refers to the reform of national tax institutions since 20 18, aiming at establishing a centralized and unified national tax management system and operation mechanism. The reform is divided into two stages. The first stage was implemented from May 2008 1 2065438, mainly because of the implementation of the VAT increase policy, the second step of VAT increase was cancelled and the VAT system was optimized. In the second stage, it was officially implemented from 20 19 1, realizing the merger of national tax and local tax agencies, establishing the State Administration of Taxation, and comprehensively implementing the "three systems reform of tax collection and management", which achieved remarkable results in tax collection and management, tax reduction and fee reduction, and openness of government affairs. The whole reform process, involving institutional merger, employee placement, business integration and other aspects, took more than two years to formally complete.