Analysis Of The Primary Tax Service Based On Replace The Business Tax With A Value-added Tax

To replace the business tax with a value-added tax(B2V)for our country tax system reform is very essential,Since May 1,2016,the replacement of business tax with value-added tax(VAT)has changed in full implementation in construction industry,service industry and real estate.The business tax as one of the main taxes had to completely withdraw from the stage of history.The writer summarized and analyzed the difficulties in administration after B2V,and initiated coping tactics for consideration.In recent years,the tax departments at all levels of our country,the tax service work are actively explore and practice,from the tax service concept level,level of service in the form of tax,tax services and other aspects have undergone great changes,has made great progress,has also been recognized by all circles of the society.However,due to the different degree of development of our country,tax service also presents a different state.In anther hand,The writer adopts materials from the real works of B2V in Wulanchabu County Office,This research combines historical,literature,and comparative methods for studying.As the writer is not an expert in mathematical analysis,and is still short in experience of practical tax administration,therefore,this research is comparatively weak in quantity analysis.This article combining Wulanchabu Municipal State Taxation Bureau Tax Services practice case,on the work of the service of China' s primary tax problems and analyze the reasons,and with reference to the international advanced experience,put forward the related countermeasures to optimize the primary tax service.This article is divided into six parts.The first chapter mainly discusses the research significance,ideas and research methods,as well as the domestic and foreign research overview of tax service.The second chapter elaborates the new management theory to the service enlightenment,and from Wulanchabu state Taxation Bureau of the specific examples of third-party satisfaction survey results,to analyze the current tax service present situation and the existence question,and analyzed the season of the problems.The third chapter lists the advanced experience in the tax service word of development country.Based on the previous text,the fourth chapter proposes several specific measures for the optimization of tax services of for China primary tax.Chapter five is the conclusion.