The Study On The Optimization Of Taxation And Administration Of The Local Tax Departments After Business Tax To Value-added Tax

The replacement of business tax by value-added tax had been completed on May 1st 2016. The business tax has accomplished its historical mission. Value-added tax as a turnover tax, has been levied on the whole industry. The BT-to-VAT reform is a strong boost to the supply-side structural reform, which has a positive effect on promoting the efficient operation of the market economy, the development of the real economy and the growth of the enterprises themselves.As the main tax of the Local tax department, business tax has been faded out of the stage of history gorgeous in its best times. The shrink of tax source, the decline of tax revenue and the decrease of tax caseload brought anxiety amoung tax officials which have a great impact on the Local tax department. How to optimize the tax collection and management measures, deal with the negative impact and play the function of the local tax departments to protect local financial sources, and promote the fair and healthy growth of enterprises is the first priority issue for the current tax authorities to research.Tax reform has never stopped, but never completely. Now, BT-to-VAT reform has subverted the basis of the collection and management of the Local tax department, also as an opportunity to further promote the reform of collection and management, optimize the collection and management measures to reverse the plight of the Local tax department, not only the real needs, more realistic basis.This paper first analyzes the origin and research significance of optimizing the tax collection and management measures of the local tax department, and draws lessons from the research status of experts and scholars at home and abroad. This paper analyzes the change of local tax sources before and after the taxation reform in Wuhan City, and analyzes the difficulties faced by the tax collection and management of the Local tax department, as well as changes in the mentality of the staff. At the same time, combined with the pre-information review and the writing of this article, we focus on the optimization of the local taxation system, the refinement of the tax source cultivation and the modernization of the tax officials’ capacity of collection and management to further optimize the local tax collection and management measures.This paper mainly adopts the literature research method and the investigation method, and uses the comparative analysis method, the qualitative analysis and the quantitative analysis to carry on the research.The innovation of this article, the first is closely integrated with the real work and life, can truly reflect the real views of tax officials. Can be combined with their own actual work, really react the actual difficulties of the Local tax department tax collection and management,the ideological confusion and inner expectations of the urgent need to optimize the collection and management measures of the local tax officials after"BT-to-VAT". Secondly, the use of qualitative analysis and quantitative analysis of the combination has a more clear and real analysis of the problem. Through the qualitative analysis of the field survey situation combined with the quantitative analysis of statistical data collection, more realistic and intuitive response to the difficulties and challenges which the Local tax department is facing with. The third is to solve the problems and difficulties, combined with the progress and direction of the reform and management system of the state, put forward practical and feasible measures to guide the work.