Research On The Tax Collection And Management Of China’s VAT Expanding Scope Reform

VAT is one of the main taxes in our country.VAT revenues account about a quarter of China’s tax revenue,and its importance in our tax system is self-evident. After the VAT expanding scope reform,the first major local tax---business tax will be included into the collection and management scope of VAT.The status of VAT in our tax system will be promoted further.Under the new situation,a series of tax collection and management problems arise at the historic moment.Discussing and resolving these problems is very necessary.The article firstly makes a brief overview of the concept and development history of VAT,and introduces the institutional change of VAT in our country.By analyzing the basic situation of the current partial consumption-type VAT system in our country,this article proves the need for expanding the scope of current VAT.The next section is the theoretical basis of this paper.It concludes taxation system reform theory,tax collection and management theory and game theory.These theories lay a solid foundation for the next analysis.Then,this article analyzes the present situation and problems of current VAT collection and management in our country.The current VAT in our country has a series of problems,but the writer elaborates these problems mainly from the aspects of VAT evasion and VAT auditing inspection.This article then analyzes the possible collection and management problems after the VAT expanding scope reform,mainly from the aspects of tax registration,the qualification accreditation of general taxpayers, small-scale taxpayers management,invoice management and the quality of tax staff.In the small-scale taxpayers management,the problems include whether the two kinds of taxpayers should be divided and how to divide,the lack of rigidity in the management of tax authorities for small-scale taxpayers,the nounscience with respect to the selection of manner of the small-scale taxpayers collection,asymmetric information in tax collection and management and so on.In invoice management,the problems include the setting and ownership of invoice,VAT special invoice management,VAT invoice management and so on.Besides,this article uses the practice and experience of other countries,especially developed countries in the world for reference,and draws some relevation,Finally,based on these analysis above,this article puts forward some related advice to resolve these problems. This section includes not only the exploration of unresolved problems before th reform,but also that of new problems after the reform.In the aspect of unresolved problems,the writer utilizes game theory and establishs tax game theory.In the aspect of new problems,the writer resolves these problems mainly from resolving tax registration,improving qualification accreditation of general taxpayers, small-scale taxpayers management and invoice management, enhancing the quality of tax staff,strengthening tax legislation,optimizing tax service,streamlining tax authorities and strengthening legal education.