Case Studies Of Liquor Business Tax Reform Case Studies Of Luzhou Municipal Local Taxation Bureau

Since2007, the enterprise income tax reform entered a new stage of development.It has experienced the initiative reform in2008, and the consumption tax reform in2009,as well as the implementation of the "camp to add" tax reform in the present. With thedeepening of reform of enterprise income tax, to summary and analysis the achievementof income tax reform with the science of public management theory become morenecessary. Whether reform of enterprise income tax reform is active or not, the liquorindustry is field which has been directly affected. Yibin and Luzhou regions are famousfor liquor producing In Sichuan Province. Due to the current taxation system, enterpriseincome tax of Yibin Wuliangye company is managed by State Revenue and localrevenue in turn, which however is not common in China. That’s why we chose thelocal revenue of Luzhou in this case.This research starts from the status of Luzhou liquor industry, explaining thesignificant means of this typical sample. Secondly, we get the existing researchachievement by various ways. Then we define some coral conception and scope ofthe study.Thirdly,we assess the effect of the tax reform from two aspects with thetheory of public management, analyze the passive reform of enterprise income tax ofenterprise conceptual branch, reveal the advantages and disadvantages of current publictax service. Finally, we include goals of the enterprise income tax reform according tothe theory of public management.