Researcg On The Status And Strategies Of VAT Collection Management In Retail Industry

For a long time,the development of urban retail industry is an important driving force for regional business development.The prefecture-level citiesare the "leaders" of regional economic and social development.The value-added tax of retail industry has been growing rapidly along with the development of society.In 2016,it has already been ranked in the top 10 of the value-added tax in Jiangsu.The healthy development of the retail industry has self-evident effect on the stable development of the regional economy and the improvement of residents' lives.However,with the rapid development of e-commerce and many changes in retail industry nowadays,the collection ofRetail VAT(value-added taxof retail industry)is facing great challenges.Figuring out the problems in the Retail VATis of great significanceboth for the healthy development of retail industry and for the reasonable collection of the Retail VAT.As the government department's collection authority for corporate taxation,the taxation department is facing the growing retail industry.How to further improve the collection and management of Retail VAT is an important issue.This paper uses the relevant theories of public management to start from the retail VATof cities in different regions of Jiangsu,tryingto find out the problems in the value-added tax collection and management of retail industry through the comparative analysis of the retail industry development index in each region and the actual value-added tax in the retail industry in each region.And this paper finds out the reasons of the problems in the collection and management through comprehensive analysis of the problem,and puts forward corresponding countermeasures and suggestions,in order to promote the retail VAT collection and management more perfect.