A Study On The Influence The Countermeasures Of "Replace Business Tax With Value-added Tax" On The Tax Collection And Management Of Local Taxation Bureau

The Ministry of Finance and the State Administration of Taxation in the country gradually replace business tax with value-added tax since 2011,as important reform decisions made by the central government which were based on the development of China's stage and the situation,the need of deepening the fiscal and taxation system reform,and the need that steadily pushing the supply side structure reform.These are of great significance to China.In accordance with the arrangement of the Ministry of Finance and the State Administration of Taxation,Hainan Province pilot implementation on the transportation,postal services,telecommunications and some modern service industries in August 2013.However,based on the reasons of its own industrial structure in D City,D City pilot implementation does not have a significant impact on tax revenue.However,since the full implementation of replacing business tax with value-added tax in the country May 1 last year,the lack of business tax which accounting for 40%local tax revenue in D City,make the source of tax revenue from the cliff down.And this initiate the change of focus of tax collection and management,the need for change in the collection and management methods,the invalid of tax control based on tax receipt,the decreasing of tax collection and management efficiency.This paper attempts to analyze the problems that D City Local Taxation Bureau faced since replacing business tax with value-added tax last year,combined with domestic and foreign theoretical research and practical experience,and then put forward countermeasures and suggestions against the problems in the organization of tax revenue.The first part introduces the research purpose of the paper,the research situation,the method and the path of tax collection and management at home and abroad,and the new view.The second part is the "replacing business tax with value-added tax "overview.This paper analyzes the influence of the four major industries,such as real estate,construction and installation industry,financial and insurance service industry and life service industry,respectively.The third part analyzes the problems existing in the "replacing business tax with value-added tax",and analyzes the problems such as the significant reduction of tax revenue and the tax collection and management in D City Local Taxation Bureau.Mainly discuss on the means of control,tax management,tax forecasting,tax collector system,Ex post management,comprehensive tax mechanism and other issues.The fourth part puts forward some countermeasures and suggestions on how to improve the level of tax collection and management and guarantee the realization of tax revenue increasing.