Research On The Reform Of Tax Collection And Administration Systems Of State And Local Tax Administrations Based On The Background Of The Replacement Of Business Tax With Value Added Tax

The replacement of Business Tax with Value Added Tax had an important influence on the tax collection and administration systems in China.It led to a temporary imbalance to the work volume of local and state tax administrations.Taxpayers had to go to both tax administrations to deal with same issues and there was a kind of transaction costs existing.Meanwhile,new confusion came out,for example,how to build up a new tax collective and administration system after the combination of state and local tax administrations? How to motivate both the central and local government? How to promote the tax reform? All of these questions had aught wide attention from the public,which were also waiting to be solved.In this regard,based on the clarification of the transition from business tax to VAT,the reform and evolution of the tax collection and administration systems,this paper discusses the necessity of promoting the state and local tax administrations reform,which is a need for deepening reforms comprehensively,a need for establishing a modern taxation system and a response to the international tax reform.With a problem-oriented attitude,this paper analyzed the reform reasons to collection and administration systems of state and local tax administrations both direct and indirect caused by the transition from business tax to VAT,as well as the challenges after the reform.It also benefited from the situation of the taxation institutions in the United States,France and Russia.This paper summarizes the national policies that have been issued and the existing research results and analyzes the choices of the paths of the reform of China's tax collection and administration systems.Based on the theories of fiscal decentralization theory,government governance and government process reengineering,this paper brings out the reform possibility of combing the state and local tax administrations on and under the provincial levels to solve the problem of taxpayers' time and costs and the fragmentation of tax service.Meanwhile,it is advised to revise the Law of the Tax Collection and Administration and other related laws,as well as build up new tax collection and administration mode,to promote the overall efficiency of tax collection and administration,thus to provide institutional guarantee to reforms such as streamlining administration and delegating power to lower levels,combing delegating power with strengthening regulation,and offering quality services.This paper puts forward several advices for deepening the reform of tax collection and administration systems,that is,deepening the taxation system reform to construct a modern fiscal and taxation system.Secondly,it is advised to construct a modern tax collection and administration system by promoting the process of simplifying administrative procedures and delegating power to lower levels.Thirdly,it is necessary to build quality and human centered tax service system.Fourthly,it is suggested to build a pattern of co-governance of taxation by promoting synthesis governance of tax.Lastly,with the Belt and Road Initiative undergoing,China should take in-depth participation in international cooperation.