Study On Tax Collection And Administration Issues Under The Background Of �The Replacement Of Business Tax With Value-added Tax Policy�

There is already a history of more than 30 years of value-added tax since its implementation in the late 70 s of last century in China.The development process of value-added tax in China is actually a history of reform and opening up as well as the development process of market economy.The replacement of business tax with value-added tax,which could be seen as the most important reform action of turnover tax system since 1994,will be a landmark in the history of tax reform in china.The core of the policy is to lighten the burden of enterprises and promote the development of service industry.It's also an important strategic measure to deepen the reform of fiscal and taxation system in China.The general principle of the reform policy is to decrease the overall tax burden,and basically eliminates the repeated taxation.The tax system and tax collection and management mode are complementary and mutually promoted.A reasonable tax system is the prerequisite to achieve the goals of tax policies.Meanwhile,tax collection and management mode,is the necessity to achieve the policy objectives.The implementation of the tax policies is based on tax collection and management,however,tax collection and management mode will also affect the efficiency of the implementation of the tax polices.Tax collection and management,as the basic means of tax practice,directly affects the amount of national revenue.The implementation of replacing business tax with value-added tax(VAT)indicates the beginning of the reform of fiscal and tax system.Whether the policy could be promoted smoothly or comprehensively,significantly impacts the current situation of tax authorities at present It also proposes higher requirements to the practice of tax work under the new normal of our economy.This article starts from the from the perspective of economic and social development in Henan province.Focusing on the influence of the replacement of business tax with value-added tax policy,the article will do deep analysis of the current problems in tax collection and management during the implementation of the policy,and then come up with further suggestions targeting at the problems related with tax.Under the guidance of both theory and work practice,the paper introduces specific solutions with practicability and operability.the problem solving strategy of this paper is more practical and operable.This paper includes five parts.The first part introduces the background,importance,theoretical status,tools and innovation of the research.The second part introduces the current situation of local tax practice under the guide of tax collection theory and challenges bought by the tax policy of replacing business tax with value-added tax(VAT).The third part discusses the policy implementing effects and results in Henan province.The fourth part discusses the problems and difficulties in the process of replacing business tax with value-added tax(VAT).The fifth part comes up with solutions and suggestions targeting at the raised questions in part four.