Study On The Countermeasures Of Optimizing Tax Collection And Management Mode Under The Background Of “The Replacement Of Business Tax With Value Added Tax”

The replacement of Business Tax with Value Added Tax, as a very important tax cut of our tax system, is regarded as China’s most significant tax reform since the 1994 tax reform. The replacement of BT with VAT, not only can effectively reduce corporate tax burden, but also can significantly reduce the financial risk and business costs, to avoid double taxation and other issues related. VAT reform is an important strategic deployment to deepen fiscal and tax reform,which has milepost significance in the process of China’s tax reform.Tax system and tax collection and management model presents the relationship between content and form, the effective tax collection and management model is the guarantee of the realization of the goal of tax system, the tax system directly determines the tax collection and management model. The stable operation of the tax system and the achievement of established tax system must rely on tax collection and administration mode; tax collection and administration mode will react on the tax system, well pattern of tax collection and administration is an important means to ensure the effective operation of tax system.As one of the important aspects of taxation, the smoothly development of tax collection and management is closely related to the state’s tax revenue. Scientific and reasonable mode of tax collection and administration is the basis of guarantee the quality of tax collection and management, have restricting and guidance role on tax collection and administration work. The deepening of the tax reform will have a significant impact on tax collection and administration, also put forward higher requirements to the collection and management departments. The analysis on the mode of tax collection and administration under this background has certain positive significance.The theoretical data of this article mainly from the Internet search and library access.Using data of Rizhao State Administration of Taxation, draw lessons from the United States, Japan, EU and other developed countries, by comparing the domestic and international collection mode, to explore problems and their causes of the tax collection and administration mode in China under the background of VAT reform.This article analyzes the VAT reform situation of Rizhao State Administration of Taxation from the micro level and draw lessons from the United States, Japan, EU and other developed countries, explore problems and their causes of the tax collection and administration mode in China under the background of VAT reform from the macro level.Proposed the establishment of tax authorities under the professional management of tax sources, strengthen information technology, accelerate national and local tax information sharing, carry out professional tax assessment, establish professional auditing blow mechanism, improve the tax service system, adhere to law-based tax administration.