On March 2018 13, the Fourth Plenary Session of the First Session of the 13th National People's Congress was held in the Great Hall of the People in Beijing. Entrusted by the State Council, State Councilor Wang Yong made a statement on the State Council's institutional reform plan to the first session of the 13th National People's Congress.
The second point of Article 11 of the Interpretation clearly states, "Reform the collection and management system of national tax and local tax. Merge the national tax and local tax agencies below the provincial level, and specifically undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. 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 the people's governments of provinces (autonomous regions and municipalities) as the main body will be implemented. "
Extended data:
The significance of the merger of national and local taxes
The first is to implement the spiritual requirements of the 19 th Party Congress.
The report of the 19th National Congress of the Communist Party of China clearly stated that it is necessary to "adhere to the people-centered development thought" and "build a systematic, scientific, standardized and effective institutional system". On the basis of strengthening cooperation in recent years, the combination of national and local taxes can better practice the purpose of serving taxpayers wholeheartedly.
The second is to further reduce the burden on taxpayers.
With the development of economy and society and the deepening of tax management, taxpayers put forward higher requirements for the cooperation between national tax and local tax. It is necessary to adjust and optimize the functions and resource allocation of tax agencies through the merger of national and local tax agencies, effectively reduce the burden on taxpayers, provide taxpayers with more high-quality, efficient, fair and convenient services, and enhance their sense of acquisition.
The third is to implement the requirements of the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services"
Since 20 17, the State Council has further promoted the reform of "decentralization, combination of decentralization and management, and improvement of services", continuously optimized the tax business environment, and contributed to the high-quality economic development. Through the merger of national and local taxes, the cost of tax collection and management will be reduced, the efficiency of tax collection and management will be improved, and the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" will be promoted.
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