“Business Tax Into The VAT" Policy Research Of Local Tax Collection And Administration Reform

Tax collection and administration system reform is an important part of deepening the reform of the fiscal and taxation system in our country, with the implementation of the "Business tax into The VAT" policy, land tax department to collect the main tax changes, a management mode change is imperative. Scientific and efficient management system to improve the efficiency of land tax department,optimize land tax section tax service is of great significance, and to better play to the leverage of the tax, vigorously promote the economic and social development.In this paper, based on the investigation of Shangqiu local taxation, the tax collection and administration system reform, the full text is divided into six parts,including the "introduction" "’ camp to increase, and tax collection and administration related concept description", "Henan Shangqiu to add" camp "and land tax collection and administration system reform of the main measures" "’ camp to increase policy under the Henan Shangqiu land tax collection and administration system reform and real problem" "deepening the reform of tax collection and administration" and "conclusion". First question, and carries on the literature review on the research object, elaborated in this paper, and characteristics in the perspective of expression in this paper, the basic research framework. Second fiscal and taxation systems and taxation institution reform in China, the land tax department functions and "camp to increase", introduction of the tax collection and administration and other related concepts. The third part of Henan province Shangqiu makes a detailed introduction,on tax collection and administration reform and research in Shangqiu tax collection and administration system reform, some problems in the last part is aimed at the above research, discusses the collection and administration system reform should follow the principle of, tax collection and administration system in Shangqiu to optimize tax bureau puts forward feasible countermeasures.Through to the Henan Shangqiu tax bureau tax collection and administration system reform of thorough investigation and analysis, put forward land taxdepartment shall follow the collection and management reform, stability and adaptability, service priority principle such as the concept of government, tax collection and administration system in Shangqiu and to further optimize the tax bureau to strengthen tax professional management, standardize the tax agency level,strengthen information data collection and application, strengthening human resources management, improve the tax service quality, and the effect and raises some feasible countermeasures, etc.