The Study On The Implementation Of The Policy Of "Replacing Business Tax With VAT" In FengQing County,YunNan Province

In the process of public managemnent,the tax department on the one hand,as a national economic law enforcement for“ collect taxes for the country and collect taxes for the people” of the mission,on the another hand,as a public service government is to uphold social justice and justice.Since August 1,2013,FengQing county has been carrying out the “replacing business tax with VAT”.the tax department attaches great importance to earnestly implement the state council and a series of superior department of the pilot to add ”camp” important meetings,training,and speech spirit,actively explore the management mode and method to add ”camp”,through a set of reform measures,steadily pushing to add “camp” pilot work,with the advancement of pilot work,to further promote the transformation and upgrading of industry,and the emerging structural tax reduction effect,the reform effect is gradually apparent.However,there are still many problems existing in the implementation of the policy of “tax reform”,if these questions are asked if the problem is not solved in time,it will become a stumbling block in the implementation of the “tax reform” policy.Through data analysis,Take empirical investigation,questionnaire,organize the discussion,etc,and use history Cheng mo type,from policy book The four perspectives of body,decision maker,policy audience and environmental factors are in the process of the process.Do in-depth research and analysis,found the phoenix city county “camp to add” existing in the policy implementation,analyze the causes of q storage,thus tries to put forward some scientific and practical solution,to add “as” camp subsequent storage model provides certain theoretical guidance and reference.