Research The Changing Of Tax Collection And Management Method After Carrying Out BT Reforms To VAT

The social development presents a new stage characteristics,with the continuous development of China's economy and reform more deeply.Tax collection and management should be based on the concept of economic taxation,one side,it should adapt to tax revenue growth which slowly decrease.On the other hand,it should hold tight the characteristics of economical transition and industrial upgrading.Tax collection and management need adaptation which comes from the reform in the local tax.BT reforms to VAT is very important content of the system reform,and changing tax collection and management method is a core content during deepening the reform of tax collection management system in China,which is the most important measures to guarantee the modernization of tax collection and management and is a very effective way to solve the problems of tax collection.BT reforms to VAT is fully implemented in May 2016,the implementing opinions is fully promoted about the second-time undertaking by Local Taxation Bureau of Jiangxi Province.The core of the second-time undertaking is to reconstruct the business,and the key to reconstruct the business is to change the method of tax collection and management.This paper takes the tax status of the Local Taxation Bureau of Jingdezhen as the object of study,and probes into the problems existing in the changing of tax collection and management method after carrying out BT reforms to VAT.This paper is divided into five parts,the main contents include:?: Introduction part,mainly on the research background,content,methods,the introduction of personal income tax in China and abroad.?: The summary of the theory of BT reforms to VAT,mainly about the concept of BT reforms to VAT,the concept and feature of tax collection and management methods and the influence on the tax collection and management methods after BT reforms to VAT.?: The current situation and problems of tax collection and management method after BT reforms to VAT implied in Jingdezhen.In this paper,first of all,the process and income of carrying out BT reforms to VAT in Jingdezhen is discussed,a large number of tax statistics provided by the local tax authorities in Jingdezhen city is used to explain.Discussion focused on the problems existing in the local tax collection and management after BT reforms to VAT,including tax revenue is declining,single tax collection method,tax law enforcement risks are further increased etc.?: The reasons are discussed through the investigation and analysis of the problems in Jingdezhen Local Tax Bureau after BT reforms to VAT.The taxpayers and tax collectors is the first reason,external factors of tax collection and management is the other reason.The cadre's mind is behind the times,and cadre management is relatively old.And also,it is a problem that asymmetric information about tax declaration and tax source monitoring exists between taxpayers and tax collectors.?:Some countermeasures and suggestions are proposed for changing the methods of tax collection and management according to the problem existing.Mainly is to change managing of taxpayer system to managing the affairs system,which can enhance the tax management level,manage the tax source with specialized information and technology,strengthen the comprehensive control of tax with big data platform,reinforce the collection and management of local tax relying on the corporation between State Administration Taxation and Local Taxation Bureau.?: Summary.Summary of the full text content.