According to the information shown by the Lawyer's Brother, it is known that the merger of the state tax and the local tax took place on June 15, 2018, a day that marked the beginning of a whole new chapter in China's tax collection and management system. The merger is an important milestone in the reform of China's tax administration system, meaning that China's tax collection and management system has entered a new stage of greater unity and efficiency.

The main purpose of the merger is to optimize the tax collection and management process, reduce unnecessary administrative layers and red tape, and thus improve the efficiency and effectiveness of tax administration. Through the merger, the functions and resources of the state and local taxes have been integrated, resulting in a more centralized and unified management system that ensures uniform and efficient collection of taxes and non-tax revenues.

The merger process was very swift and smooth, taking just over a month, and by July 20, 2018, all four levels of new provincial, municipal, county and township tax agencies nationwide had completed their listing and merger. The efficiency and smoothness of this reform initiative not only demonstrates the Chinese government's determination and efficiency in reforming the tax collection and management system, but also lays a solid foundation for future tax administration work.