A Study On The Performance Of Local Taxation Authority Under The Background Of "Value-added Tax Reform"

China's current implementation of the fiscal and taxation system is based on the classification of tax system reform in 1994,and gradually improve.In the local tax authorities responsible for the collection and management of business tax for more than 20 years,business tax,whether it is to increase the national financial revenue or promote the development of market economy has played a useful role in two areas.In recent years,with the continuous development of China's market economy,the national economy has been running and the industrial structure has undergone significant changes.The overall scale of the tertiary industry has increased rapidly.The tax factors related to the business tax policy have differentiated,showing a higher service Industry tax burden and repeated taxation phenomenon is not conducive to the professionalization of the service sector.China,as required,from January 1,2012 to start the business tax to change the value-added tax pilot.In the Shanghai area for the transport industry and some modern service industry began pilot.August to the end of the year,the scope will be extended to Jiangsu and other eight provinces(municipalities).August 1,2013,the pilot will be extended to all mainland provinces and cities.And the radio and television service industry turn to pilot.Beginning on January 1,2014,the railway transport and postal services industry to join the scope of the two industries,all the pilot transportation.May 1,2016 onwards,all the provinces and cities in all sectors of the industry to fully push the " Value-added tax reform " pilot.Will be the construction industry,the financial industry,life services,real estate and other remaining business tax taxpayers into the pilot.To achieve the business tax in all provinces and cities,all industries,all tax items to Value-added tax reform.At present,the organizational structure of the local tax authorities around the country,the collection and management process set to a certain extent,are around the business tax collection and management needs to design the establishment.With the completion of Value-added tax reform,resulting in the original as the main tax exists in the business tax completely disappeared.The work of the local tax authorities and the working base of the significant changes have taken place,the local tax revenue is facing a serious decline,the difficulty of local tax authorities to increase the income of the organization.In the face of a series of changes brought about by the reform and the resulting pressure.Local tax authorities as the organization of local income,to protect the local financial resources of the important responsibility departments.How to optimize the working mechanism,as soon as possible to enhance the performance of land tax authorities,give full play to the role of the role of local tax authorities is currently facing an important practical problem.This paper first analyzes the rationality and reality of the original functions in the context of the reform of the " Value-added tax reform".Straighten out the "Value-added tax reform " on the local tax authorities to make new demands and series of system setting for promoting the performance of the local tax authorities.Secondly,from the three dimensions of organizational income,macro-control and tax payment service,the overall situation of the performance of China's local tax authorities is evaluated after " Value-added tax reform ".Found that the local tax authorities at all levels in accordance with the system design,a good function to play a role.Again,combined with the specific case of Nanjing local tax bureau,the focus is on the comprehensive push before and after the reform of the tax data for comparison.Find the background of the reform,the local tax authorities in further enhance their ability to face the inherent dilemma.Finally,according to the previous analysis,from the local tax authorities to strengthen their own construction,tax law perfect,improve the financial and taxation system three levels of recommencdations.Will promote the tax authorities to build their own construction and tax law construction,fiscal and taxation system construction to consider.Through a number of levels of linkage role,straighten out the ability to enhance their duties.With a view to the transfer of government functions of the tax authorities to promote fiscal and taxation system reform play an active role.