Study On The Countermeasures Of China's Business Tax Collection And Management

Sales tax is provided in the People's Republic of taxable services, transfer of intangible assets and sale of immovable properties for the tax a tax levied on the object. Specifically including the imposition range of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, services and other taxable services, transfer of intangible assets and selling real estate and business activities, based on taxable services revenue turnover, the amount of the transfer of the transfer of intangible assets, calculated and levied on sales of real estate sales.As China's economic and social development, the tertiary industry booming, tax revenue in local sales tax revenues gradually increase in importance, and its collection a wide range of income large scale has become an important source of local revenue, in guiding economic behavior the adjustment of economic structure plays a vital role. Over the years, the tax authorities at all levels and relevant experts and scholars continue to explore and improve its business tax collection and management of effective ways and means to promote the sales tax levied in the management of scientific, professional, fine, and information technology has made a positive results.But the author according to their own tax authorities at the grassroots level for many years of practical work experience, one the current sales tax in the tax system still have a little less than the design, such as: tariff design is relatively more general, did not include the new economic phenomenon in a timely manner of taxation; based on the provisions in the tax there is a certain impropriety; in the tax rate and simplifying the design of multi-level co-exist, the tax burden unconscionability; limits on the exemption of the provisions in the not very clear, in practice there is a dispute operation and so on. Second, the main business tax taxable in the current tax collection industry aspects, such as: the contribution of sales tax revenue than the weight。The four major industries: transportation, construction, catering, real estate, they are the industry's own characteristics and the level of compliance of taxpayers to pay taxes and other reasons, the collection and management there are still some weak links. Third, the current collection mechanism, there are some problems in urgent need of research and analysis and improved, in order to achieve sealing, tapping the potential income, the purpose of expanding the local revenue sources.This paper used survey research and analysis methods, from the current business tax system design, some of the major sectors of business tax collection situation and the current collection mechanism in three areas of business tax collection and management of the main problems, to research and analysis, come up with strategies to further promote the business tax system collection and management system construction and improvement and full business tax adjustment in the distribution of the entire national economy role in promoting sound and rapid economic development.