Research On Management Of Tax Source Background Business Tax To Value Added Tax In Wuhan Municipal Local Taxation System

Tax source management is the focus of work of the tax system over the years. In2012July, State Taxation Administration has chosen Hubei Province as one of the " business tax to value added tax " pilot unit, the modern service industry and transportation industry by the payment of business tax to pay vat. In the future,it will continue to expand to other industries, in this context, this change has great influence on the local taxation system.Based on the above reasons, this paper analyzes the influence of business tax to value added tax in Wuhan Municipal Local Taxation System.In combination with the present situation of Tax Source Management Wuhan taxation system, to solve the six problem of tax source management:the tax source management mode is relatively backward; low level of informatization of tax fund management; management of tax source control efforts to weaken; the tax source management assessment method is not perfect; the quality of personnel management; evaluation, inspection, management, collection of interactive coordination problems, weakening the tax source monitoring, According to analysis, We proposed eight recommendations, including the removal of "steward" dilemma, constructing a new mode of tax source management; consummating the tax source management information system; The sources of professional management is the key to enhance the ability of professional management; improving the effectiveness of law enforcement; improve the social tax capacity, strengthen the assistance and protection of tax; improving the quality of tax personnel and the tax source management operational mechanism for the tax source management.The innovation of this article is to background business tax to value added tax in Wuhan Municipal Local Taxation System,combined with the management reform of the current tax professional tax system, analysis of the current situation of the tax source management Wuhan taxation system, as the tax source management explore more perfect and adapt to the situation the way method.