From 65438 to 0978, China carried out economic system reform and carried out the first step of changing profits into taxes, that is, state-owned enterprises changed profits into income taxes;
1984 the second step is to change the consolidated industrial and commercial tax into consolidated industrial and commercial tax, product tax and income tax, and levy urban maintenance and construction tax;
1986 collection of personal income tax;
1994 period, tax reform. According to different industries and taxes, the product tax will be changed to value-added tax, and the items operated by service industries such as construction and installation, transportation, catering services, posts and telecommunications will be included in the scope of business tax collection. Under this condition, the former tax bureau was divided into the national tax bureau and the local tax bureau.
On June 5, 20 18, the state taxation bureaus and local taxation bureaus of all provinces (autonomous regions and municipalities directly under the central government) and cities under separate state planning merged and listed.
Extended data:
tax reform
Tax reform is a process of improving social welfare through tax design and marginal changes in tax structure. Tax reform may take many forms, including changes in tax rate, tax band, threshold or exemption amount and tax base, introduction of new tax and abandonment of old tax, and changes in tax structure. The main content of tax reform is to change the value-added tax from production to consumption, and encourage enterprises to invest in fixed assets; At the same time, the scope of value-added tax collection will be further expanded, and industries that used to pay business tax, such as financial insurance, law firms, accounting firms, transportation, posts and telecommunications, will be changed to pay value-added tax. Inheritance tax may also be introduced.
National and local tax merger
On March 2018 13, the Fourth Plenary Session of the First Session of the 13th National People's Congress was held in the Great Hall of the People in Beijing. Entrusted by the State Council, State Councilor Wang Yong made a statement on the State Council's institutional reform plan to the first session of the 13th National People's Congress. The second point of Article 11 of the Interpretation clearly states, "Reform the collection and management system of national tax and local tax. Merge the national tax and local tax agencies below the provincial level, and specifically undertake the duties of tax and non-tax revenue collection and management within the jurisdiction. 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 the people's governments of provinces (autonomous regions and municipalities) as the main body will be implemented. " ?
On the morning of June 5, 20 18, the state taxation bureaus and local taxation bureaus of all provinces (autonomous regions and municipalities directly under the central government) and cities with separate plans merged and listed.
2065438+On July 20th, 2008, all the new tax agencies at the provincial, city, county and township levels were listed.
Reference link: individual tax reform-Baidu Encyclopedia
National Tax Consolidation-Baidu Encyclopedia