On March 20 18, the local tax collection and management system was reformed according to the plan for deepening and institutional reform issued. 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 convenient services, the provincial and sub-provincial local tax agencies will be merged.
To undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. 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 local tax authorities, the dual leadership management system of State Taxation Administration of The People's Republic of China 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.