Research On The Collection And Management Of Dalian Taxation Bureau After The VAT Reform

China's value-added tax began in 1979 and has continued for nearly 40 years.In the past 40 years,after several generations of continuous exploration,several major reforms have taken place.The Government Work Report made at the second meeting of the General Assembly pointed out that since the fourth quarter of 1984,the reform of "profit-to-tax reform" has been carried out,from the coexistence of tax and profit to the full tax-utilization;in 1994,China implemented the tax-sharing reform.The national tax has been officially divided,and the institutional framework for central and local financial allocation under the conditions of market economy has been established.It has continued to this day;from the implementation of the pilot reform in 2013 to the construction,real estate,financial and life services industries in 2016.After the four major industries were formally included in the scope of the reform,the business tax that has made outstanding contributions to the local economic development and has far-reaching effects has officially withdrawn from the historical arena.On March 13,2018,the new State Council's institutional reform plan was submitted to the 13th National People's Congress for consideration.The national tax collection and management system will undergo major changes,and the national tax authorities below the provincial level will be merged and implemented by the State Administration of Taxation.The(district,municipal)dual leadership system of the people's government marks the end of the "divided family”of 24 years of national and local taxes will continue to make a great contribution to the development of the domestic economy.In 2016,as business tax became a history,it paved the way for the merger of state and local taxes in the later period.At this stage,it is in the critical period after the reform of the camp and the combination of state and local taxes at the provincial level.In order to successfully complete the merger of state and local taxes and promote the development of taxation,it is necessary to understand the spirit of the superior,do a good job in tax service and build a clean government.Multi-faceted considerations in all aspects.Based on the actual work of the author,this paper analyzes the status quo and achievements of the Dalian Municipal Taxation Bureau after the full implementation of the reform of the camp,discusses the challenges and pressures faced by the Dalian Taxation Bureau at this stage,and proposes a perfect construction to promote the merger of national and local taxes.And the development of taxation has a positive effect.This paper takes qualitative research as the main method,supplemented by necessary survey data to prove,studies the problems of levy and management after the operation reform and increase of Dalian Taxation Bureau from the perspective of comprehensive analysis and evaluation,and collects relevant data through data comparison,reference materials and other methods,so as to do a good job in the study.The paper is divided into five parts.The first part is the introduction,which introduces the background,significance,purpose,domestic and international research summary,innovation points and research methods of this paper in detail.The second part is about the reform and the Dalian Municipal Taxation Bureau.At present,the functions are defined by concepts,and the relevant concepts and theoretical foundations of the investigation of the collection and management of Dalian Taxation Bureau after the reform of the camp are analyzed,and the analysis framework of the paper is constructed.The third part is the status quo of the collection and management of Dalian Taxation Bureau.Through the investigation case of the grassroots bureau,it describes the status quo of the collection and management of the Dalian Municipal Taxation Bureau;the fourth part analyzes the cases of domestic and foreign collection and management reforms to avoid weaknesses;the fifth part,from the full implementation of the reform of the national tax collection and management,the improvement of tax payment services,Three aspects of good governance construction put forward suggestions for improving the collection and management of Dalian Taxation Bureau.The innovation of this paper is mainly embodied as follows:by comparing the tax system of Dalian Tax Bureau with the three experimental reforms of Sichuan Province,Guangdong Province,and Jiangsu Province,the establishment of a new pattern of tax administration,the series of fiscal policies are carried out on the basis of which.Through comparative analysis,the author hopes to have a more intuitive explanation of the present situation of Dalian Tax Bureau after the business reform and increase,adopt the method of field investigation,collect the types of window business,various kinds of business volume and the number of windows of Dalian Tax Bureau extensively,communicate with the leaders,staff members and relevant front-line functional departments of relevant departments,and tax affairs of Dalian City.The present situation of the tax collection and management system reform of the bureau is interpreted,and some suggestions are given in view of the known problems.The reform process and relevant policies of the tax system at home and abroad are consulted.Combining with the actual situation of the tax bureau of Dalian City,the problems and shortcomings facing the current reform environment are systematically analyzed,and the existing problems are pointed out.Put forward specific countermeasures and suggestions.