A Research On The Taxation Management Of Yueqing Local Tax Authority Under The Change Of "BT To VAT"

With the development of China's market economy,the revenue of local taxation increases quickly,which becomes decisive to local financial budgets in the east China.However,after the change of "BT to VAT",the taxation management of local tax authorities is tested by new challenges such as the lack of the main tax category,the weakening of the measure and the reducing of the consequence.And the inherent feature of local tax categories put forward higher demand.This paper takes the Local Tax Authority of Yueqing as the research sample and analyzed the problems of the tax management after consulting a large number of literature material and field survey.The content of this paper mainly includes the following four parts.The first part is the introduction part:background,purpose and significance of the study,ideas,research methods and innovation.And it also introduces the concept of Taxation Management,Local Taxation System,Individual Taxation and the Self-declaration System.Then analyzes the related theories including Information Asymmetry Theory,Tax Compliance Theory,Internet Plus Government Theory.The second part mainly discusses the effect of the change of "BT to VAT" to the local tax authorities,the trait of local tax categories and the situation of the taxation management in Yueqing.The third part points out the problems of the local taxation management.The construction of tax source management is lag behind;The accounting method is too simple;The system of follow-up management is deficient;The tax compliance reduced after the change of"BT to VAT".And also analyzes the reason to the problems from angles such as the ideology of management,the reform to the system of tax collector,the information tech in tax imposing,the tax service the tax enforcement and the cooperation with other departments.In the fourth part,countermeasures are put forward for the above reasons.It's expounded on six points including:change the concept and improve the performance assessment;strengthen the tax source management;impel the data management;optimize the tax service;intensify the law enforcement efforts and improve the cooperation with other departments.