Research On VAT Administration Problems And Countermeasures Of Small And Micro Enterprises In Tax Department Of Q District,Hebei Province

In China,small and micro enterprises are an important part of the socialist market economy and play an important role in developing the economy,promoting employment,improving people's livelihood and innovating the science and technology.In order to support the development of small and micro enterprises,our government has introduced a number of policies,such as the unified VAT standard for small-scale taxpayers and tax incentives for small and micro enterprises,which not only boost market confidence and reduce the tax burden of small and micro enterprises,but also bring new challenges to the administration of VAT collection.At present,the grass-roots tax authorities are still in the run-in period after the merger of national and local tax authorities.Therefore,in the new period after the reform of tax authorities,it is still of practical significance to study how to improve the VAT administration of small and micro enterprises in the grass-roots tax authorities.This paper conducts research on the VAT administration of small and micro enterprises through the public policy implementation theory.Combining with the cases of small and micro enterprises in Q District Inland Tax Department falsely issuing VAT invoices,adopting the methods of literature research,case study and problem-oriented research,according to the Smith model building elements from the idealized policy,enforcement agencies,target groups and environmental factors from four aspects,the paper finds that the Q District Inland Tax Department tax VAT policy implementation effect is not exist in the actual work plus VAT,tax authorities administration does not reach the designated position,small and micro enterprise evasion is common,the external environment weaken the VAT administration ect four types.After analyzing the causes of these problems,some suggestions are put forward to improve the current tax system,strengthen the internal construction of tax authorities,improve the tax compliance of small and micro enterprises and optimize the construction of external tax environment to improve the VAT administration of small and micro enterprises in Q District Inland Tax Department.The paper is aimed at solving the practical administration problems for the competent tax authorities on VAT administration of small and micro enterprises,whichhelps to deepen an enrich relative tax research.The paper also gives an example for other grass-roots tax authorities on how to improve the efficiency of collection and administration,reduce the cost of tax resources of small and micro enterprises.