Research On The Reform Of Tax Collection And Administration Under The Background Of "Business Tax Replaced With VAT"

It is an integral part of the modernization of national governance systems and governance capacity to promote tax modernization,and the scientific and strict management system is an important pillar of the tax modernization.However,due to the restrictions of the subjective and objective factors such as experience,system and time,the tax department of our country,especially the grass-roots tax department still has a lot of local needs improvement in tax collection and management system construction.With the advance of “replacing business tax with value-added tax(VAT)”,the scope of VAT gradually expanded,the grassroots national tax authorities and tax authorities at a higher level for “replacing business tax with value-added tax(VAT)”working overtime at the same time all kinds of contradictions in the process of grassroots taxation business problems and both sides have become increasingly prominent,defects in the administration of tax collection gradually.Emerge,such as:from a macro perspective,the current tax legislation is not perfect,there are some problems in the value-added tax scope and tax rate structure,“replacing business tax with value-added tax(VAT)”process planning and promoting the process of tax revenue distribution and other issues highlighted;from the micro perspective,there is a tax collection and management of human resource allocation is not reasonable.The tax source monitoring means,business process and carding taxpayer process of “replacing business tax with value-added tax(VAT)” collection work lag caused by the absence of state tax,to adapt to business convergence,Ticket control,the taxpayers of the new policy to adapt to other issues.This paper in H county of reference,the IRS tax administration reform experience based,on its reform background,reform of the content of reform and the effectiveness of fully research,combined with the new problems appeared in the “replacing business tax with value-added tax(VAT)” process,analysis of the basic tax in the tax collection and management existing short board,then to put forward some reasonable suggestions,hope to be able to promote h County State Taxation Bureau successfully constructed new pattern of tax collection and administration,to fully adapt to the current economicsituation is complicated and changeable,effectively enhance the R County State Administration of Taxation of the tax collection and management quality and service level.In addition,it also provides some experience and reference for other grassroots tax administration reform,and it has a certain reference value.The idea of this article said,improve the grass-roots tax collection and management reform more objective,comprehensive and feasible,for the promotion of grass-roots tax collection departments to better fulfill tax responsibilities,so as to further improve the level of management,practical significance.