A Study On The Tax Collection And Administration Of Yiliang County National Taxation Bureau Under The Background Of "Changing The Camp"

As one of the important agendas of the twelfth Five-Year-Plan, “Business Tax to Value-added Tax Transformation”(B2V) also holds a grand standing in China’s “Structural Tax Reduction ” Scheme. B2 V aims at reducing double taxation, creating a coherent VAT credit chain, and helping taxpayers shake of tax burdens, so as to facilitate economic restructuring. Since 1 January 2012,the pilot program of B2 V has been launched in Shanghai, and then expanded nationwide in August 2013, covering 2 major industries and 7 service sectors. Its expansion arouses more attention in tax collection and administration.B2V withstood great challenges during the past 3 years, and is still waiting to be improved in policy and mechanism. The local level tax authorities are still confronting flaws of the new system while carrying out it in practice. In line with the theories of taxation as well as the working experiences as a tax official of Yiliang County Tax Office, the writer summarized and analyzed the difficulties in administration after B2 V, and initiated coping tactics for consideration.It’s hard to have enough foreign literatures to be reviewed as B2 V is a specific reform carried out in China. However, the advanced foreign studies and ideals in VAT administration serve as the solid foundation for this research. We have seen a lot of excellent multi-perspective studies on B2 V in previous domestic researches, but this research is innovative in studying tax administration against the background of B2 V.The writer adopts materials from the real works of B2 V in Yiliang County Office, objectively analyzes issues in tax administration, and profoundly studies each issue and coping method. Based on the previous studies, this research puts forward, analyzes and addresses issues, while clarifying the status quo of tax administration in Yiliang Office. This research combines historical, literature, and comparative methods for studying. As the writer is not an expert in mathematical analysis, and is still short in experience of practical tax administration, therefore, this research is comparatively weak in quantity analysis.