Under The Background Of "Camp To Increase" Daoli District Of Harbin Industry Tax Collection Problem Research

VAT in the industry is a trend. Along with our country economy steady development,accelerate the process of the "battalion to increase", from November 2011, approved by the state council, the ministry of finance, state administration of taxation issued "camp to add"pilot program, "camp to add" part in the national railway transportation, postal service,telecommunications and services industries. But, according to the statistics show that in 2014,the railway transport and postal service tax 800 million yuan and 400 million yuan respectively, and telecommunications taxes have risen, year-on-year increase of 6.4 billion yuan,Telecoms after to add "camp" in the actual tax have not got any burden.For the difference, in this paper, the telecommunications industry into the "camp" instead of after the pilot study, to explore more conducive to the development of telecom enterprises tax collection and administration measures.Given camp to pilot projects involve wide, policy influence, to do comprehensive analysis of the overall there are some difficulties, therefore,this article selects daoli district of Harbin as research object, the telecommunications industry in the related theory and literature,in combination with tax collection contrast research results at home and abroad, using literature analysis, comparative research, field survey method and so on the many kinds of research methods, summarizes the telecom industry tax revenue collection work present situation, restricting the tax collection and administration work of the internal and external factors, By perfecting the scientific, institutionalized tax collection and administration of telecommunications industry, and from the comprehensive optimization of tax management,improve the telecom industry collection and management quality, value-added tax collection and administration work for the national industry to explore some useful practices and ideas.