Research On Tax Collection And Administration In Harbin City, The Transportation Industry

2011,approved by the State Council,the VAT pilot program to send business tax change the Ministry of finance,the State Administration of Taxation jointly.From January 1,2012 onwards,in Shanghai to carry out pilot VAT reforms.So far,the goods and services tax system reform prologue.Since August 1,2012 until the end of the year,the State Council will expand the camp to the pilot to 10 provinces and cities.China’s business tax VAT pilot program in Shanghai after the pilot areas,expand the pilot,10 provinces and cities nationwide pilot different stages of implementation,to the national economic and social development including the tax collection and management work of the scope and extent of also gradually expand and deepen,will have positive and far-reaching effects on the development of the national economy.The author as a tax cadres,has been more concerned about the camp to the relevant policies in time and the effect of policies,especially the camp to the pilot work will be what kind of impact on the tax collection and management work,feel are worth further study,it gives full play to the function of the organization to strengthen tax collection and management of income tax department,in the future a longer period,has the very vital significance.In view of the camp to the pilot work involves a wide range,policy influence,to do an overall analysis has certain difficulty,therefore,the author only takes the Harbin city transportation industry as an example,on the basis of theoretical analysis,to the camp to the pilot work for the impact of Harbin city transportation industry tax collection and management research,a variety of research method,comparative research method,field survey method by using literature analysis,summarizes the status of tax collection and management work in Harbin City,the transportation industry,summed up the internal and external factors of the tax collection and administration of tax collection and management mode,through the construction of scientific,institutionalization of transportation industry,and from the overall optimization of tax collection and management means Harbin transportation industry,enhance the quality and efficiency of tax collection and management,for the national transportation industry value added tax collection and management work to explore some useful methods and ideas.