What is the name of the bureau after the merger of national tax and local tax?

The industrial and commercial bureau manages the market and local operations, and is the law enforcement department of economic law, such as the management of legal operations and business licenses of various enterprises. Local tax bureaus collect taxes, and the collected taxes are controlled by local finance offices. The IRS also collects taxes, and the collected taxes are under the control of the Ministry of Finance.

From June 20 15 to July 20 18, all the new tax agencies at the provincial, city, county and township levels were listed and merged.

According to article 46 of the plan for deepening the reform of the party and state institutions, the system of collection and management of national tax and local tax shall be reformed. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.

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 provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.

The "Reform Plan of Tax Collection and Management System" stipulates the leadership management system of tax departments, and makes it clear that after the merger of national tax and local tax institutions, the management system will be led by State Taxation Administration of The People's Republic of China, with the dual leadership of provincial and municipal party committees and governments, aiming to establish and improve the system and mechanism with clear responsibilities, smooth operation and strong guarantee, and put forward specific requirements in cadre management, organization establishment management, business income management, tax governance structure construction, and service for economic and social development.

A clear division of responsibilities between tax authorities at all levels and local party committees and governments in State Taxation Administration of The People's Republic of China is conducive to further strengthening the unified management of tax work, straightening out the relationship between unified tax system and graded finance, and fully mobilizing the enthusiasm of the central and local governments.

It is clear that from the date of 20 19 1, various social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium will be uniformly collected by the tax authorities. In accordance with the principle of convenience and high efficiency, reasonably determine the scope of transferring non-tax revenue collection and management responsibilities to the tax authorities, and transfer a number of non-tax revenue projects that are legally reserved and suitable for transfer, and gradually advance. It is required to integrate tax service and tax collection and management, optimize and improve the tax and payment management information system, and better facilitate taxpayers and payers.

After the merger of national tax and local tax and the abolition of local tax agencies, national tax is still subject to vertical management. Part of local tax revenue is transferred to local finance.

From June 20 15 to July 20 18, all the new tax agencies at the provincial, city, county and township levels were listed and merged.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

"Deepening the Reform of Party and State Institutions" Article 46 Reform the collection and management system of national tax and local tax. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.