Research On Grass-roots Levy AndManagement Under The Background Of "The Replacement Of Business Tax With Value Added Tax(VAT)"

Since May 2016,with the comprehensive development of "the replacement of business tax with value added tax(VAT)" in China,the tax collection and management at the grassroots level has entered the "the replacement of business tax with value added tax(VAT)" period.Under the new requirements of the new economic normal,the grassroots tax authorities should guarantee the quality of taxation and improve the tax collection and management work.Due to the large in our country,the cities and counties around the different tax environment,combined with the imperfect tax system and tax group,a source of the difference of the diversity and complexity of the technical support and so on all aspects of the reason why cannot make copy as a collection and management mode,set the tax department especially in grass-roots tax collection and administration in the process of work inevitably there are different problems and difficulties.After the consolidation of national and local taxes,the problems related to the collection of VAT and other turnover taxes in grassroots tax collection and management have become increasingly prominent.Taking Jinan Lixia District administration of taxation bureau as the research object,based on the actual,draw lessons from domestic and foreign scholars on grass-roots tax collection and administration patterns of research results,analysis of the current grass-roots tax collection and administration mode,refer to public administration,finance,economics and other disciplines of academic taxation theory,from the body of the tax collection and administration level,system level and practice level,attention to add "the replacement of business tax with value added tax(VAT)" under the background of the tax collection and management problems,from multiple perspectives multi-level to explore grassroots taxation organ problems and difficulties in the process of collection and management solutions.Pressure for grassroots taxation organ value-added tax,business hall business closure rate down significantly,the lack of tax law enforcement risk,tax control methods and so on practical problems,adopt Lixia District tax according to relevant data,using methods of literature research,statistical analysis,comparative analysis,summary,combined with "thereplacement of business tax with value added tax(VAT)" link in the light of new issues,and the historical existing short board,a targeted corresponding problems,find out the reasons and countermeasures,in the collection and management system,risk control,tax services,collection and management skills,collection and management means and so on reasonable operational Suggestions,It is hoped that it can provide practical significance to promote the consolidation of national and local taxes and the optimization of tax collection and management of grassroots tax departments.This paper is divided into four parts.The first part mainly includes the purpose and significance of the research.The research of this topic is mainly to strengthen and improve the purpose of grassroots tax collection and management of grassroots tax authorities.It lists the research results of domestic and foreign scholars on taxation.The second part mainly introduces the current situation of grassroots tax collection and management of the tax bureau of Lixia District,Jinan city.It mainly introduces the establishment of institutional personnel of the tax service office,tax source management department and risk control department,and introduces the measures taken by the tax bureau of Lixia District to promote the grassroots tax collection and management bureau.The third part,through the analysis of the current situation of tax collection and management at the grassroots level in Lixia District,analyzes the problems in tax collection and management at the grassroots level in Lixia District.The fourth part is based on the existing problems of the tax authorities in Lixia District put forward targeted Suggestions.