From The Camp To Increase Under The Background Of Perfecting The F County State Administration Of Taxation Tax Collection And Administration System Problem

With the rapid development of China's economy,as the rapid rise of the tertiary industry,the shortcomings of traditional value-added tax scope of collection was not wide had appeared.The lack of VAT deduction chain had led to a decrease in the tax burden of many traditional VAT industry and tertiary industry.In order to promote the structural reform of the supply side in terms of taxation,the policy of business tax to VAT is in this context.Business tax to VAT reform was an important means for the government to promote economic restructuring,but also an important measure to improve the existing tax system.As the implementation of this initiative,the taxpayer's tax burden had been effectively reduced and the efficiency of China's tax collection had been increased to some degree.China's tax collection and management system is quietly changing.At present,China has a total of 6%,11%,13%and 17%4 file value-added tax rate.Small-scale taxpayers applied to 3%levy rate by simple tax method.At the same time,there is still a file 5%of the collection rate for Chinese and foreign cooperation in oil and gas fields,as well as the in the transition period from business tax to VAT of real estate projects,second-hand housing,rental pilot made before the real estate.In addition,some goods,services and invisible exporting of assets were subjected to zero rate.VAT taxpayers are a large number and tax rates came different files.And their scales were also different.While leading to the quality of taxpayers were uneven.The existing tax collection and management system had been unable to meet the current needs of tax collection and management.Tax collection and management system reform had been imperative.On 1^st May of 2016,when comprehensively promoted the business tax reform value-added tax pilot in our country,the CPC Central Committee General Office of the State Council issued a"deepening the national tax,land tax collection and management system reform program".Tax collection and management system reform also had a very Strong feasibility.This paper analyzes the tax collection and management system of F County State Taxation Bureau by combining the tax collection and management status of F County State Taxation Bureau,especially from the overall situation of tax source,taxpayer system,human resource allocation situation,cooperation of land tax and tax service Depth analysis.Analyzed of the results of the analysis and research by using the management knowledge,and based on the results proposed to optimize the solution to achieve the promotion of F County State Taxation Bureau tax collection and management efficiency purposes.Gave proposals in following aspects to complete the Tax Administration System Reform on the background of from business tax to VAT:improving the tax administration system and the tax management system;strengthening the risk management;improving the tax service measures;strengthening the information tax control and to strengthen the national tax cooperation.This paper is a kind of basic application research based on the practical examples,which aims to combine the theory and the practical work,and combine the theory and practice to provide the ideas and methods for the practical work.