"Camp Changed To Increase" Research Collection And Tax Issues In The Context Of VAT

The Advantage of the Value-added tax is rational tax burden,tax neutrality andscientifically to levy and management. In order to put forward our nationalmarket-oriented economy and consummate Chinese characteristics taxation system, theState Council adopt the proposal that "Business tax transform to Value-added tax". Theydecide to make experiments in some area in2012and extend to the proposal throughoutthe country gradually before2015.The paper in the case of the city of Wuyishan, represent the condition of theInternal Revenue Service around from the period of "Business tax transform toValue-added tax".It also research and grassroots on tax collection practices to analysisnew issues exposed and to help taxpayers solve practical problems. Besides, it analysisthe defects of current taxation system and offers some proposals to perfecting the taxationsystem and the levy and management of the Value-added Tax basis on themacro-perspective.Improve tax collection model is constantly regulate the behavior of both the taxcollectors and taxpayers as well as make more rational allocation of interest, and likewise,a sound tax system is bound to involve enormous changes in the pattern of interests. Toburst the restrain from current tax system to the development of the tertiary industry andtake effects of the tax in adjusting the economic and gaining revenue, we shall expand theValue-added Tax to the whole economic field, that is to say, collect the Value-added Taxfrom all goods and serves of society. there shall be solo tax authority that takes charge oflevy and the execution of the national macroeconomic policy. On the other hand, weshould perfect the facility and the environment of levy, thus completing the tax systemwhich is consist of the Value-added Tax, which is able to adjust the market and theIncome tax, which is able to adjust income distribution,to acquire efficiency and fair.