Under The Background Of "Value-added Tax Reform" Z Local Taxation Bureau Tax Source Management

The tax source management is the focus of the work in the tax system.March 18,2016 the State Council executive meeting decided that since May 1,2016 China would fully open the pilot projects of the ‘value-added tax reform' including the construction industry,real estate,finance industry,life service industry.So far,the business tax exits from the stage of history and the value-added tax system will be more standardized.In this background,the source of tax changes hugely,which impacts greatly on the local tax system.Based on the above reasons,this paper analyzes the influence of the ‘value-added tax reform' brings to the Xi'an Local Taxation Bureau of Z.Considering the status of tax source management of the Xi'an Local Taxation Bureau of Z and the six problems exist in the tax source management,which are that the tax source management is lagging behind,the degree of information on the tax source management is low,the control power of tax source management weakens,the tax management assessment is not perfect,the quality of administrators is insufficient,and the weakening of tax source is monitoring,we analyze the reasons in detail.And we also put forward eight countermeasures,including enhancing the building of the tax source repository,carrying out the cooperation of state and local taxation bureau,strengthening the reform of the tax source management,managing the tax according to different types,improving the management of large enterprises,improving the management of social security fund,and strengthening the analysis of the tax source management.The innovation of this paper is that in the background of the ‘value-added tax reform',combining with the current reform of the management of Taxation Professional tax system,we analyze the current status of the tax source management of Xi'an Local Taxation Bureau of Z and explore a way for the tax source management,which is more perfect and adapts to the new situation.