A Study On The Collaboration Between The State And Local Tax Administrations In Beilun In The Era Of "The Transition From Business Tax To Valve-added Tax"

Since May 1,2016,China has fully implemented the "the transition from business tax to valve-added tax(VAT)".The pilot will be extended to the real estate,construction,life services,and financial industry.The VAT for new real estate was also involved in the scope of the deduction to ensure that all industry tax burden is reduced by no increase.Along with the successful completion of such a tax system reform,the reformation of tax collection and management continues to advance in depth.A change from "business tax" to "value-added tax" will help reduce the tax burden of small taxpayers,avoid duplication of taxation,promote scientific and technological innovation and enhance the vitality of enterprises.However,as the "business tax" withdrawn from the historical stage,it has an affect on the tax work of local revenues,also puts forward new demands for the tax collection and management services as well as the in-depth cooperation between the state and local revenues.It is conducive to improve the efficiency of collection,reduce management risk and save tax costs.In current the tax management works,there are still many weak links for the cooperation between the state and local revenues.How to strengthen this cooperation in the country after the "the transition from business tax to VAT" becomes a problem that needs urgent resolution for the tax authorities.In view of the actual demand,this paper puts forward the suggestions and countermeasures to solve the problems through a comparison of the advantages and disadvantages of the cooperation between the state and local revenues.This thesis first elaborates the background of the research,the purpose of the study,the current situation of the research at home and abroad,the main contents of the research and the research methods.Secondly,it discusses the related concepts and theories involved in the problem,including the concept and connotation of "the transition from business tax to VAT",the theory of public finance,the theory of Maslow's demand hierarchy and the theory of good governance.And then it analyzes and studies some typical models of the cooperation between the state and local revenues in China,including Henan model,Beijing model and Guangdong model,which puts forward some experience and inspiration.This paper also analyzes the necessity of the cooperation between the state and local revenues in the Beilun area.It also evaluates the status quo of the tax work in Beilun after the "the transition from business tax to VAT" and summarizes its successful experience.In addition,we points out the current problems for the tax work in Beilun as well,including the lack of high-level long-term mechanism,less efficient cooperation between staffs and ineffective mechanism for information sharing.On the basis of this,the paper puts forward four countermeasures and suggestions to promote the cooperation between the state and local revenues in the Beilun district in the era of "the transition from business tax to VAT ".The last part is a summary,which illustrates the value and shortcomings existing in this thesis.The thesis has a direct guiding effect on the tax management service,which can improve the tax service level,promote the tax compliance and have some reference significance to the reform of the tax mechanism.