The Impact Of “reform Of The Camp” On The Collection And Management Of The National Tax System

The central government decided to carry out the VAT reform instead of business tax.It began in Shanghai on January 1st 2012,the part of the modern service industry and transportation industry business tax included in the scope of VAT who are the original business tax.Based on the current 13% and 17% of the value-added tax rates,added two grade of tax rates,respectively is 6% and 11%.Until now reform has successfully completed the previous industry expansion scarf and regional expansion,are marching to the deep waters.” To replace the business tax with a VAT " is an important part of “The 12 th Five year plan" period of fiscal reform.With the gradual advance of "To replace the business tax with a VAT",it affects the China's income of VAT and business tax.It highlights the effect of lightening the tax burden for taxpayers,and implementing the structural tax reduction.At the same time,it can't be ignored that.The paper in the case of countryside taxation office,represent the condition of the VAT and the tax collection administration around from the period of "To replace the business tax with a VAT”.The paper also points out the new problems in the collection and administration in the course of pilot and gives some suggestions about the tax collection and administration.The paper in the case of one countryside taxation office,with deep researching base on the principle of VAT and the evolution of tax system,fully described the a series of measures for starting the work about "To replace the business tax with a VAT” by the taxation office before and after "To replace the business tax with a VAT”.It also described the change between tax fares before the changing of the tax policies.As the same time,the paper also points out some kinds of problems occurred in the collection and administration but explained with management experiences about VAT based on worldwide.Finally,it is important to give some suggestions about how to manage and improve the mode of tax collection administration under the background “To replace the business tax with a VAT “,in order to reach the objective of collect the payable fees,and reduce the risk as well.For the purpose that the taxation system can fully play the role in and help the development under the current resources.