Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Study on the Merger of Tax Authorities in the Conditions of Tax System

Author XieHui
Tutor LiuJiHu
School Central South University
Course Economic Law
Keywords Tax authorities The State Administration of Taxation LocalTaxation Bureau Merger
CLC F812.42
Type Master's thesis
Year 2012
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Under the socialist market economy, implementation of the tax system at the same time, how to set the tax authorities has been the subject of discussion in the theoretical circles. Conducted a comprehensive in-depth analysis of the health of our tax sharing under the current tax authorities divided the use of system analysis and empirical analysis. The tax authorities divided had played an active role in history. Grouped at the beginning, to ensure the smooth implementation of the tax system in fiscal and taxation systems, to ensure the safety of the central tax revenue, enhanced macro-control ability of the central budget; With the further development of China’s socialist market economy, it also highlights a number of drawbacks, increasing the burden on taxpayers, increase tax cost of ignoring the efficiency and increase the difficulty of taxation, in some respects. Through the analysis, pointing out that the generation of these defects are institutional reasons, under the existing conditions of the two tax authorities, can not be eradicated. In view of this, the current tax agencies should be merged. The merger of the tax authorities to tax according to law, will help reduce the burden on taxpayers, will help improve the efficiency of collection and management, development and improvement of China’s tax system and tax management of the organization, in line with the goal of administrative reform in China. National tax, land tax agency’s functions, responsibilities, functions are almost identical, are both for the central to local organizations of tax revenue, there is no necessary divided into two sets of tax authorities, which are provided for the merger of the tax authorities the possibility. Mergering our current tax authorities should adhere to the three major principles of step-to-step, completion and clearing responsibilities. In the process of merger, for local tax authorities, we should firstly change them from the vertical the management of provincial authorities into the vertical the management of State Administration of Taxation, and then merger the internal Revenue Service and the Inland Revenue. Secondly, set the level of tax authorities reasonable, set according tax authorities at the provincial, city, county level, meanwhile, divide their duties wisely.

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