Study On The Tax Collection And Management After Tax Reform In Mile City

In 2011,approved by the State Council,the Ministry of Finance and the State Administration of Taxation jointly issued a pilot program to replace business tax with value-added tax(VAT),which officially opened the prelude to the tax reform.The program stipulates that starting from January 1,2012,Shanghai will take the lead in carrying out a pilot project of replacing business tax with VAT in the transportation industry and some modern service industries.After several years and since May 1,2016,the pilot project of the tax reform has been launched in an all-round way throughout the country.With the repeal of the business tax regulations in October 2017,the business tax has withdrawn from the stage of history and the task of tax reform has been basically completed.This is another profound reform of China's fiscal and taxation system since the reform of the tax distribution system in 1994,which plays a very important role in promoting economic transformation and upgrading,promoting the development of the tertiary industry,promoting the separation of primary and secondary enterprises,professional cooperation,and optimizing the business structure.But at the same time,the comprehensive implementation of the tax reform will cause many new problems.Our tax collection and management also will encounter new requirements and challenges.It is necessary to an in-depth study of tax collection and management after the tax reform in order to comprehensive implement the new tax system,deepen the tax system reform and promote the economic transformation.This research is divided into six parts:the first part,the introduction;the second part,the main concepts and related theories;the third part,the current situation of tax collection and management after the "tax reform" in Mile City;the fourth part,the main problems of tax collection and management in Mile City after "tax reform";the fifth part,the countermeasures and suggestions to optimize the tax collection and management after the "tax reform" in Mile City;the sixth part,the conclusion of the research.This research takes the tax collection and management of Mile City as the object,based on the important background of "replacing business tax to VAT",the combination of theory and practice,on the basis of in-depth analysis of the problems,combined with the actual put forward countermeasures and suggestions.It has important theoretical and practical value for deepening the theoretical research and guiding practice of tax collection and management.