Study On The Local Tax Collection And Supervision Under The Background Of “the Business Tax Replaced With Vat”

For a long period of time,the local tax authority major tax regulation focused on business tax levy regulation,give priority to with business tax revenue growth,enough to finish the task on income,the tax performance obviously,local regulatory issues is difficult to get enough attention.Camp to increase after the profound changes in the regulatory environment tax,local tax revenue growth,local tax regulation reform of the system optimization are in urgent need of rapid advance,local tax regulation problem to be solved.In this paper,by analyzing the current situation of local tax regulation of T county study,field visiting survey department of national tax,land tax,taxpayers,tax agent,other government departments and non-governmental departments and other organizations and individuals,combined with related data and report,summarizes the existing difficulties and disadvantages of tax regulation system,analysis of existing problems and its causes,based on the land tax to merge major background,puts forward the corresponding countermeasures to optimize the tax regulation.This article first introduces the camp to increase tax reform background and change the development trend of increase,and then analyzes land tax revenue changes,to increase local tax authorities after the camp is given priority to with the income tax and property tax,tax revenues of the local regulation has become one of central work of grass-roots tax regulation,greatly increased demand for tax-related information acquisition,the tax-related information access to build slow progress of the social,the obvious contradiction between tax regulation.Based on the overall change of land tax increases countries set up camp mode,an analysis about the present situation of T county local tax regulation,on both sides of the taxpayers and publicans as the breakthrough point,separately from the tax authority of organization,personnel structure,regulatory responsibilities and development requirement,and the size of the taxpayer status,business level and the demands on local tax regulation service the present situation of the imbalance between supply and demand is not sufficient.Objective analysis),tax,after three stages of before tax regulation service,to understand the status T county tax regulation: taxpayers learning time is limited,increasing to sign former regulation service requirement,former regulation service supply channels and information of supply quality is not high,of the former regulation service supply integration is imminent.Tax declaration services exist blind Angle,tax return place needs to be optimized,hurried to school,and to declare counselling work takes up a lot of tax regulation power,wasted effort,to impose supervision service needs to be integrated.After the sign,the supervision method of supervision service is single,the data quality is not high,the information supervision and sharing degree is not high,and the cooperation network has not been formed.Based on the analysis of the tax cost and the control standard of tax loss,it is concluded that the tax regulation efficiency is lower in the current system under the current system.Make full use of research methods such as survey interview,inquiry and comparison,combine qualitative and quantitative analysis,enumerate a large number of data and make multiple charts,so as to obtain more scientific and reliable research conclusions.Finally,the paper summarizes the problems and causes of the tax collection and supervision in T county.There are six main problems: one is that tax authorities are not compatible with regulatory requirements;second,there is a lack of tax supervision in and out of the tax system.Third,the application level of information is not effective;Fourth,the quantity of effective supply of tax intermediary services is insufficient and the quality is not high;Fifth,the improvement of the overall quality of tax staff fails to meet the regulatory requirements;Sixth,the tax dispute settlement mechanism is not perfect to resolve the contradiction.From the perspective of multiple tax regulation subject causes mainly has four aspects: one is the tax authorities reasons,land tax department subordinate relations,subjective has regulated inert,heavy duty and light work results and output,"pipes" disorder on tax management,tax regulation lack integrity management idea,staff consciousness idea self requires low;The second is the reason of the taxpayer,the tax payment consciousness is not set up correctly,the subjective does not attach importance to the financial work,and there is the cognitive deviation of the tax burden.Three is the reason of intermediary agency,lack of confidence of employees,limited development space and lack of support for industry development;Fourth,the reasons for other subjects such as the national tax department.The national tax authorities and the local tax authorities have set up tax regulatory barriers respectively.Tax governance lacks an effective network of cooperation.The concept of fairness needs to deepen tax reform.Financial expenditure provides poor public service experience.Grass-roots tax regulation system is put forward to build more optimization countermeasures and Suggestions: one is to build the land tax combined prevention regulation,we will deepen reform of the tax system and provide legal protection,to strengthen the construction of tax propaganda education and integration of the information level,adjust the tax authorities,improve personnel configuration and evaluation system.The second is to improve the supervision of the post-merger of land tax,improve the cooperation network of tax reporting and guidance,and scientifically guide the development of tax intermediary market.Third,we should strengthen the post-merger supervision and cooperation after the combination of land and local taxes,and build a sound tax regulatory investigation network,relief system,tax credit application mechanism and operational feedback mechanism.This article attempts through the integration of tax regulation subject elements,and information technology applications,fully mobilize the tax supervision main body participation,to carry out the tax integrity management,the formation of multi-center tax supervision main body work together cooperation network organization system,make every tax regulation subject as participants of policy making and policy implementers,strengthening tax regulatory cooperation network in advance,the application of the approaches based on different subjects in the taxation regulation optimization goal,mutual cooperation,mutual benefit and reciprocity of action strategy,combined with the land tax merger reform opportunity,In order to solve the tax regulation policy and system problem of local taxation after tax system.