Thinking And Exploration On Improving The Work Of Local Tax Collection And Management In China After “Business Tax Converted To Value Added Tax”

Since 19 th CPC National Congress,the reform of finance and taxation has been put on the important agenda of the development road of socialism with Chinese characteristics in the new era,and the most important task of the reform of finance and taxation is to deepen the reform of tax system and perfect the local tax system.With the deepening of the market economy in our country,the effect of the reform of the tax distribution system in 1994 has gradually faded,and more prominent has been the inadaptability to the rapid development of the times.The finance and taxation management department also gradually changes to the specialized situation along with the social progress.Because the economic form is more and more diversified,the traditional tax management system has gradually withdrawn from the historical stage,its various defects and problems appear day by day,can no longer meet the needs of the development of the modern market economy.Therefore,It is necessary to reform the two sets of systems of local tax in China in 1994,to implement deep cooperation of the national and local taxes under the background of business tax reform and value-added tax in 2015,and to implement the reform of the fiscal and tax system of the reform of the national local tax collection and management system in 2018.In the three-step,the local tax system can be optimized,especially the part of deep cooperation of national local tax is analyzed to explore the problems such as the mismatch of institutional functions arising from the cooperation between the local tax system and the national tax system,the unsmooth docking of information sharing,the lack of cooperation in tax collection and management,and the lack of joint inspection,etc.And to make recommendations in the system design,information technology,the way of collection and management and the form of audit.The solution of these problems lays a solid foundation for the consolidation of national taxation in the future,and the solution to the problems encountered during the cooperation is in fact the elimination of obstacles in the process of merger.The combination of national and local taxes is the deep distribution of fiscal power and tax power and the deep integration of institutional responsibilities.It is a reform that fundamentally solves the problem of imperfection of fiscal and taxation system.