The Research On Optimization Way Of Tax Collection And Managemant In Post-"Vat Reform" Period

The replacement of Business Tax with Value Added Tax,as a very important tax cut of our tax system,is regarded as China's most significant tax reform since the 1994 tax reform.The replacement of BT with VAT not only further avoid double taxation,and reduce taxation rate for various industries,but also reduce competitive pressure for enterprises by entry deduction.�The replacement of BT with VAT�not only brings the change of subjects for tax collection and management,but also brings a serious changes for enterprises taxation,financial accounting.Both taxpayer and state administration of taxation need a process of adapting and developing for the change.As the implementer of the policy,Wenzhou state administration of taxation's original way of tax collection and management is facing many challenges since this change.For example: tax system not perfect,tax service not proper,informationization foundation not perfect,and tax collection and management are not combined effectively.With the help of materials from Guizhou University's electronic library and Internet search research,through field investigation,the thesis analyses the situation of tax collection and management in the postchange from Business Tax to Value-Added Tax of National Tax Bureau in Wenzhou,Zhejiang Province.On the macro level,based on the theory of tax collection and management,the thesis deeply analyzes the reasonsfor the existing problems of tax collection and management by the experience of tax collection and management in developed countries such as the United States,Japan and the European Union,including the imperfect tax system,inadequate tax service,imperfectinformation construction,the unconformable collection and management.In order to further optimize the tax collection and management,the thesis draws on the experience of the western countries,and puts forward some suggestions for the state to optimize the tax collection and management in in post-�vat reform� period.Our country shall adhere to the rule of law,strengthen the construction of the legal system,take the classified and graded management mode as the premise to strengthen the professional management of the tax source,improve the quality of the collection and management,improve the tax service system,the service and the collection and managementquality.� The replacement of BT with VAT�is Tax System Reform in China's special economic background,so there are rare related researches aboard.Domestic scholars have discussed and researched this policy from different angles and different direction,the research results are substantial.But the researches focusing on taxation collection and management are still rare,especially for problems meet in operation of taxation collection and management for specific taxation administration.This is also the value of this thesis...