A poem about the merger of national tax and local tax 1. A poem praising taxes.
Wind and rain road, tax situation
Author: Chen Lin
From ivory tower to the soul of paying taxes with blood and tenderness.
I'm on my way with my dream.
Tie the ideal to a flying kite.
Blue surprise
It is a movement to gather wealth for the country and collect taxes for the people.
When the first ray of sunshine in the morning penetrates the dawn
The clear sky was dyed tax blue.
Shuttle through the plains
Neighborhood village
Pass by in a hurry
With the smell of blue walls.
Tax blue dotted with sunset clouds
A difficult pace
Leave a smart and beautiful image.
Faith washed away by wind and rain
Into a series of deep footprints
When the stars and the moon are hanging on the branches, the starlight washes away my fatigue.
The wheel of history is rolling forward.
I don't have time to participate.
Yesterday precipitated an epic memory.
Years of elutriation
I am burning with anger.
Keep up with the pace of tax reform
Embrace the future
Extended data
The scope of general taxation includes:
First, the concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.
Second, the nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).
Third, the generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.
Fourth, the role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.
2. Poetry praising taxes
Wind and rain road, tax situation Author: Chen Lin from the ivory tower to the bloody and tender tax soul, I took my dream on the road and tied my ideal to a flying kite. Blue surprise is a movement to gather wealth for the country and collect taxes for the people. When the first ray of dawn breaks through the clear sky, the tax blue is plainness woven and interspersed in the streets and villages. The hard pace of tax blue is dotted with the fragrance of the blue wall, and the sunset leaves a clever shadow. Faith washed away by wind and rain turns into a series of deep footprints. When the stars and the moon hang on the branches, the starlight washes away my fatigue, and the wheel of history rolls forward. I have no time to participate in yesterday's epic memories. Today, years have washed me away. Furious follows the pace of tax reform and embraces the future. The scope of general taxation includes: 1. The concept of tax law.
It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.
Second, the nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power.
Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed). Third, the generation of tax revenue.
Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power.
China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established. Fourth, the role of taxation.
As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.
3. What is the significance of the merger of national and local taxes?
In the past, when we handled national tax and local tax, we always ran back and forth between the two institutions. This situation will change completely, because the national tax and local tax have merged! The latest news of the merger of national and local taxes, provincial and sub-provincial national and local tax agencies will be merged, which will greatly improve the work efficiency of relevant institutions and provide better services to the public.
From the taxpayer's point of view, according to Yang Sanyi, a columnist and registered tax agent of Observer Network, the merger of national and local taxes facilitates taxpayers' declaration and response to the inspection by tax authorities, and reduces the tax compliance cost of enterprises.
From the government's point of view, according to Chen Xian, national taxation actually has only one responsibility, and the only difference between the central and local governments is the subject of tax sharing. In recent years, with the rapid development of information technology and the continuous improvement of e-government service level, it has become unnecessary for the central and local governments to share tax revenue by collecting taxes separately. At present, the central and local governments can completely complete this work through the processing of electronic information systems.
After the merger of national tax and local tax, the tax system can better deploy personnel, strengthen the departments that need to be strengthened most, and improve the overall efficiency of tax collection. For example, on the one hand, we can intensify efforts to build a unified tax electronic information system and effectively integrate and increase technical personnel; On the other hand, in order to deal with tax evasion and other problems, more front-line tax collectors can be integrated to improve the collection efficiency.
For optimizing staffing, Chen Xian said, for example, that the previous business tax was local tax, which was an important part of local fiscal revenue. After the reform of the camp, the central and local value-added tax is divided into 75% and 25%, which is uniformly collected by the national tax department, greatly increasing the collection intensity and business volume of the national tax department; In the future, when new taxes such as property tax and resource tax are levied to make up for the decrease of local land income, the collection pressure of local tax departments will increase sharply.
4. What are the advantages of the merger of national and local taxes?
Before 1994, there was only one tax collection and management system from the central government to the local government, and the central tax was mainly collected by local tax bureaus.
In July 1994, the national tax and local tax were officially separated.
However, the tax-sharing system has been implemented for 24 years, and some existing problems are gradually exposed. On the one hand, the separation of national tax and local tax will increase the tax cost of taxpayers and tax authorities, which is not conducive to tax personnel to fully grasp the tax business; On the other hand, institutional disputes caused by institutional separation have also become a problem.
On March 3, 20 18, the institutional reform plan of the State Council was submitted to the first session of the 13th National People's Congress for deliberation. The State Council will reform the collection and management system of national tax and local tax, merge provincial and sub-provincial national tax and local tax institutions, and implement a management system with 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) under the dual leadership.
The benefits of the merger mainly include:
1. It can improve the efficiency of tax collection and management, avoid mutual shirking between national and local taxes, promote the national unity of tax collection and management, and balance regional differences.
2. It is convenient for taxpayers to declare and respond to the inspection by tax authorities, and reduce the cost of tax compliance for enterprises.
3. The tax collection system can better allocate personnel, strengthen the departments that need to be strengthened most, and improve the overall efficiency of tax collection;
4. The tax bureau can uniformly check all taxes at one time, which effectively avoids the disadvantage that the risk of non-unit tax is irrelevant in the past.
5. The possibility of local financial data fraud is reduced. In the past, the local taxation bureau was only under the guidance of State Taxation Administration of The People's Republic of China in business, but the personnel was decided by the government at the same level, so it was possible for local governments to falsely list local taxes and non-tax revenues for political achievements. After the merger, the tax right will be levied to a certain extent, which can effectively avoid this phenomenon.
The combination of national and local taxes is the general trend and becomes the focus of future system reform. The specific timetable of this plan has not been clear, but the curtain has been opened.
Spend a lot of money on the internet to buy poems praising the national tax.
The first article: "Our parents are in the national tax (poetry)" (male) My father is in the national tax, and he doesn't go out early and come back late every day.
No time for me. Many times I get up and sleep by myself. Unable to solve the problem, I was so anxious that I secretly cried.
(Female) My mother wakes me up from my sleep in the National Tax Office every day. I have to eat breakfast hastily, which is very tasteless. After school, all the students have left, and I am still wandering at the school gate alone.
(Male) I want my father to accompany me to watch the sunrise on Mount Tai and touch the cultural stone tablet. I want my father to take me to the blue sea, step on the soft beach and pick up colorful shells. (female) I want my mother to tell me those interesting fairy tales, put on a pair of water crystal shoes and attend a cheerful dance; I want my mother to cook me a big dinner, light birthday candles, make a wish, and then blow gently together.
(Male) I asked my father: What national tax makes you so conscientious and have no regrets? Dad smiled: the national tax is like the blood of life, nourishing the construction of the motherland and national defense armaments. Do you know Shenzhou 5 and flying hero Yang Liwei? With the national tax, the dove of peace was released in the blue sky of the motherland; With the national tax, the Great Wall of the motherland can stand tall and indestructible! (Female) I asked my mother: What national tax made you so forgetful and work so hard? Mother smiled: national tax is like mother's milk, supporting the cost of every screw of the state machine; With it, our environment has the fragrance of flowers and beautiful roses in the garden; With it, our life has a well-off joy and ease. Ah, I see, my parents have worked hard for the national tax revenue, and they have no regrets for the prosperity of the motherland.
(male) You write a chapter of dedication with your youth; (Female) You have earned the appreciation of taxpayers with your sincerity; (male) You embrace the rising sun with passion; (Female) You warm the bright moonlight with your dreams. (Female) Dear Mom and Dad, don't worry! (Female) We will study hard and make progress every day. (Male) We will study knowledge and nutrition on campus. When we grow up, we will also be tax collectors and carry your burdens on our shoulders! ! The second part: "Developing and Innovating to Build a Harmonious National Tax (Three and a Half Local Traditional Programs)" is full of gongs and drums, a harmonious society is auspicious, and the national tax is jubilant.
The 11th Five-Year Plan Exhibition is unprecedented in economic construction, social harmony and people's safety. Ankang national tax officials praised that the ten counties under their jurisdiction have their own characteristics and dare to go ahead.
Administer taxes according to law, safeguard national dignity, promote the change of work style with the rule of virtue, improve work norms with rules and regulations, and then change. Digital national tax highlights scientific and technological leadership, and the mission of cultural national tax is unprecedented. Harmonious innovation, writing a new chapter in national tax, and forging ahead.
Renew the concept and change the concept of leadership, six are not allowed to practice consciously, and four are not allowed to keep it firmly in mind and advocate honesty. Hanbin's national tax has changed dramatically, and the culture of clean government is ahead, and the system assessment is fine and strict. Let's see.
Xunyang national tax is not simple, with rich experience in tax collection and management, and the annual income task is heavy and extraordinary. 200 Li Baihe roared, the government affairs were open and good, and the clean government service bravely reached the standard.
People-oriented is the key. Zhenping cadres have obvious academic qualifications, love their jobs, pay attention to dedication and set an example. There are magic soldiers at the foot of Nuwa Mountain, and the most popular one is the tax collectors, who cultivate barren hills to train and fight.
There are interesting stories about tourist attractions. Nangong Mountain welcomes people from all directions with a smile. It is the vanguard of information construction, typical. Ziyang tea town is the most famous, and the national tax team is full of talents. Zifu Building has become a bright spot and a new bright spot.
Hanyin City is rich in culture, there are saints in the Three Gods Hall, and the national tax pays attention to taxpayers and is honest. Tao Tao Hanshui is sincere, Shiquan is good at employing people, and high-quality service is bright.
Ningshan has a good national tax atmosphere, clear water and green mountains and a good environment, and the supervision of the two powers is in full swing. Qinba Hanjiang River has beautiful scenery, the national tax team keeps pace, economic construction is the vanguard, and spiritual civilization is the typical one. Let's work together to build a harmonious national tax.
6. The future trend of the merger of national and local taxes.
For the "merger of local tax and national tax", scholars in the field of taxation said that this is a long-term trend, and "reform of the camp" may be one of the boosters for the merger of national tax and national tax.
"In the long run, don't need so many people. These people can do other things. " Professor Bai Zhongen, director of Tsinghua University Institute of Finance and Taxation, said. He said that the "camp reform" pilot did not touch the tax sharing ratio between the central and local governments, but only changed the workload of the local tax department and the national tax department. He said that with the expansion of pilot industries and cities, the workload of local tax departments will indeed shrink.
Liu Zuo, director of State Taxation Administration of The People's Republic of China, China Taxation Research Institute, said that with the development of economy and society, the tax system should be reformed, the tax institutions should also be reformed, and the work of the corresponding tax collectors should be adjusted accordingly. He said, "It is understandable that some local governments and local tax authorities have different views on the' VAT reform', because this reform will, after all, involve the taxation scope, institutional responsibilities and personnel arrangements of the local tax bureau. However, judging from the trend of China's social and economic development, to reduce the burden on tax authorities and taxpayers and reduce the cost of tax collection, it is still necessary to rationally set up tax agencies and arrange tax personnel in accordance with the principle of streamlining administration. " He emphasized that "the reform of the camp is a major strategic decision made by the CPC Central Committee and the State Council according to the needs of China's economic and tax system development and drawing on the experience of foreign tax system construction. It must be unswervingly implemented, and all regions, departments and their staff must obey this overall situation. "
He said that according to the needs of developing the market economy and the government's macro-control, the original method of "changing places for prisons" should no longer be adopted in taxation. He believes that the future development trend is likely to be that some large taxes and tax sources with relatively strong tax bases will be placed under the central government, and the Ministry of Finance will rationally distribute most of the financial resources of the central government to all localities through a scientific fiscal transfer payment system in accordance with the requirements of equalization of basic public goods, that is, support the reform of fiscal revenue and expenditure methods. This means that local fiscal revenue and expenditure, institutions and personnel arrangements may be adjusted with the reform of the above-mentioned fiscal revenue and expenditure management system.
In fact, Shanghai has implemented the method of "quasi-national tax merger". If you dial the number of Shanghai Taxation Bureau, you will hear the switchboard lady tell you, "This is Shanghai Taxation Bureau". It is said that Shanghai is the only city in China that does not distinguish between national tax and local tax. The purpose of not implementing the tax-sharing system in Shanghai is to ensure the streamlining and efficiency of tax institutions. The reality is that Shanghai has always been a place with distinct taxes and has always been a good example for the whole country. Moreover, Shanghai's annual tax paid to the central government has always ranked first in the country. Shanghainese have always been very active in the practice of not separating national tax from local tax. They concluded that the tax-sharing system has three advantages: first, the organization is streamlined and the work efficiency is high. Second, the tax payment cost is low. Enterprises do not need to go to two places to pay taxes at the same time, do not need to be inspected by two tax bureaus, and will not receive training from two tax authorities. Therefore, local financial personnel in Shanghai will not deliberately distinguish what belongs to national tax and what belongs to local tax. Third, tax authorities can maintain policy consistency. "The phenomenon of' selling taxes' in other places has never happened in Shanghai." In recent years, Shanghai's tax revenue has shown a very strong growth momentum.
People's Daily Financial Reporter learned from relevant people in State Taxation Administration of The People's Republic of China that the relevant departments in the State Council may have conducted relevant research work on the merger of national and local taxes, and said that the merger of national and local taxes is very likely. Another person in charge of taxation in the municipality directly under the Central Government told the People's Daily Financial Reporter that "the pilot period of' camp reform' will not move for the time being. Talk about (merge) this matter at least one year later. "
Shi, an economics professor at the National School of Administration, strongly supports the merger. In his view, China is a unitary country, and from the perspective of saving administrative costs, the merger will be merged. "China's tax cost is almost the highest in the world. These people can also create wealth for the society by switching to other industries, but now it has become a burden for the country. " He suggested: "At present, the trend of state governance is the rule of law, and the second is to resort to the power of the market and social organizations. Our market mechanism and network system are well developed. We can consider transferring taxes to the financial system or intermediaries, and the tax regulatory agencies and the financial system are responsible for spot checks and supervision. "
7. What are the changes in the merger of national and local taxes?
Hello!
I heard that the national tax bureau has now started the preparatory work before the merger.
At present, the country is gradually reforming in tax policy adjustment, internal tax software design and institutional setup.
The ultimate goal is to achieve national unity in form.
However, because the national tax and local tax are managed by the central and local governments respectively, many problems have been caused by years of separation, which will take time to solve. It is foreseeable in the future that the merged tax bureau will be managed by State Taxation Administration of The People's Republic of China.
The merger can integrate tax resources, effectively alleviate the serious aging of tax institutions, improve tax efficiency, reduce construction investment and reduce tax costs.
This time may be long, but it should be realized in the next 10 to 15 years.
8. Name of the tax authority after the merger of national tax and local tax.
First, after the merger of national and local taxes, it is still called China State Taxation Administration of The People's Republic of China.
On March 3, 2.20 18, the State Council's institutional reform plan was submitted to the first session of the 13th National People's Congress for deliberation. According to the plan, the national tax and local tax collection and management system will be reformed, and the national tax and local tax institutions below the provincial level will be merged to assume the responsibility of tax and non-tax revenue collection and management within their respective jurisdictions. Therefore, the merger of national tax and local tax is only a merger between departments and will not involve changes in taxes.