联合办税是新形势下税务部门转变职能的内在要求,本文对赣州市国地税联合办税情况进行了调查,文章从概述国地税联合办税是新形势对税务管理的需要出发,分析了赣州市国地税联合办税的做法,对联合办税带来的社会和经济效应及存在的问题进行了剖析,提出了完善国地税联合办税的思考。 The joint tax collection is the inherent requirement of the tax department to change its functions under the new situation. This article investigates the joint tax collection of the state tax in Ganzhou. From the overview of the joint tax collection of the state and local tax, which is the need of tax administration in the new situation, City State tax joint tax, the social and economic effects brought by joint tax collection and the existing problems were analyzed, and the thinking of perfecting joint state taxation of state and local taxes was put forward.