"Camp Changed To Increase" Research Collection And Management Issues

" To replace the business tax with a VAT" is an important part of " The12th Five Year Plan" period of fiscal reform, following the VAT reform is another major tax reform, and itsessence is to expand the scope of VAT, there is a phased plan will the original pay sales taxlevied on the industry gradually incorporated into the scope of VAT. This reform willreduce the overall tax burden on the service sector, promote the service sector is conduciveto optimization and upgrading of industrial structure, and ultimately to achievemacro-economic development mode shift strategic objectives. Good reform policy alsorequires advanced administration mode with the match in order to play the establishedbenefits and role. Under the current " To replace the business tax with a VAT " the big taxreform situation, how to effectively improve the collection and management quality, reducethe burden on taxpayers, while the central and local governments to coordinate therelationship between tax revenues and take forceful collection measures to ensure that thestate’s tax receivable are collected, a tax worker is worth every painstaking research.This paper is divided into five parts: The first part describes the research background,significance, research methods and related literature review and abroad, main ideas andinnovations presented in this paper; second part is related to tax collection and theoreticalanalysis, analysis of the tax collection and management theory, pointing out the influenceof factors of modern administration model of reform, proposed the constructionrequirements of modern administration model. The third part of our analysis," To replacethe business tax with a VAT " collection situation, analyze the current pending legislationto protect the existence of a sound basis for tax collection and tax system to be challenged,collection model design needs improvement, grass-roots collection efforts and other issuesneed to be strengthened and its four reasons. The fourth part is the International Practiceand Experience of VAT collection and interpretation France, Germany, Korea advantagesand characteristics in terms of tax collection, the work of inspiration for our collection.The fifth part is to improve the " To replace the business tax with a VAT " collection andmanagement of the relevant recommendations made to improve China’s " To replace thebusiness tax with a VAT " collection issues comparative advantages should be followed toreduce the grassroots and taxpayers, ensure a smooth transition, such as the principle ofthe pilot taxpayers; VAT should be implemented to improve the legal system, thecoordination between the central government and local governments to speed up thecollection and innovative means of collection means; should strengthen the " To replacethe business tax with a VAT " collection convergence, daily management, advocacy,counseling, training, service, contingency plans, such as collection managementpriorities.