Research On Local Taxation Security In S District Of Y City Under The Background Of Changing From Business Tax To VAT

Since the implementation of the "tax sharing system",the business tax has gradua lly developed into the main tax form of local taxation,and the continuous growth of l ocal taxation has provided financial guarantee for local development.However,there a re some difficulties in the existing local tax collection and administration: there are m any types of local tax,large distribution of tax base and scattered tax sources.Tax sou rces under the new economic forms,liquidity,strong concealment,diversity of social credit consciousness,and the taxpayer’s tax compliance did not significantly increase,land tax section control method and the collection and administration power is limited,local tax is loss,and so on.While taxation reform of changing from business tax to VAT are widely developed in China,the main tax form of local taxation is missing,a nd there are more seriously challenges on local tax collection and administration.Loc al tax revenues,loss of management means,management difficulty,lack of human res ources and other issues are highlighted,strengthen local tax guarantee to ensure that t he local fiscal revenue is becoming very important.This article focused on the local tax guarantee practice in S District of Y City.T he thesis analyzes the background of local taxation security in this area,and local ta x guarantee measures such as the cooperation between land tax and local tax,the gov ernment departments to assist tax,social administration,tax credit system construction were analyzed.There are four main problems referring to the current local taxation s ecurity in this area,including the low level of cooperation,the poor information sha ring and collection,low level of social participation and imperfect tax credit system.And the thesis analyzes the causes of the problems from four perspective,including the legal basis,system guarantee,information technology,the concept of social.And then four measures and suggestions have been put forward : perfect relevant laws are needed,we should clarify the role function and improve the system guarantee mecha nism.We should strengthen the application of technology and improve the utilization efficiency of tax information.We should strengthen propaganda services and promote the construction of a tax credit system.