An Analysis Of The Effect Of “Business Tax Changed Into Value-added Tax” And Its Countermeasures

China’s tax sharing system that was put into practice in 1994 has been operating for more than 20 years.The tax management system has made gratifying achievements and played an important role to mobilize the positive of central and local governments,establish and improve the socialist market economic system.The " business tax changed into VAT(value-added tax)" pilots had extended to the construction industry,real estate,financial industry and life services industry since May 1,2016.At this point,the current business taxpayers are all levied by VAT.Business tax,as the main tax of the local tax department will be out of the stage of history completely in the start of "thirteen five" year.According to the spirit of document "deepening the state tax,land tax collection and management system reform program",the enterprise income tax will also be transferred to the state tax department after " business tax changed into VAT " full completio.Affected by this,local tax revenue will face an unprecedented impact,local taxation work will usher in a huge challenge.Facing the new situation,how to adapt to the reform trend,innovate management mode,and resolve the negative influence,to promote the tax business climbing over the difficult time,are the practical problems that we must think about.Based on the analysis of the current taxation model of Binzhou local tax,plus current tax system reform situation,this paper analyzes the effect of " business tax changed into VAT " and the influence on the functions of the local tax department.Also,this paper puts forward constructive suggestion of the overall conception of the local tax collection and management mode.In order to achieve the purpose of research,this paper mainly used standardize research method,combined with empirical research.By reviewing the relevant literatures on the change of local tax function in recent years,the data of "Binzhou Local Tax System Yearbook" and the statistical data of Binzhou City Local Taxation Bureau to carry out the research of this subject.The author believes that the core content and innovation of this paper lies in the analysis of the impact of the reform and closely following the economic reform situation,put forward the following adjustment proposal:do a good job of tax analysis,enhance the organizational income of the forward-looking,change the source management model,grasp the small tax management,Tax co-governance,improve the level of tax protection,and vigorously promote the in-depth integration of land tax work.Finally,make a summary.