深化省级国税、地税合作路径探索

Research on the Path of Deepening Cooperation of State and Local Tax Administrative Organs at Provincal Level

当前,我国经济发展进入新常态,税收制度改革在进一步深化,要求国税、地税机构形成清晰明确、高效有序的协调与合作机制。本文以江西省为例,分析了省级国税、地税合作运行的现状、成效及问题,提出了深化省级国税、地税合作取向和举措。

A clear, effective and orderly coordination and cooperation mechanism established for the provincial-level state and local tax administrative organs is required for the economic development in the New Normal and deepening the tax system reform further. This paper takes Jiangxi Province as an example and analyzes the situation, effects and problems of cooperation of the provincial-level state and local tax administrative organs. On this basis, the paper puts forward the orientation and initiatives for deepening the cooperation of the provincial-level state and local tax administrative organs.