A Study On The Tax Collection And Manangement Of Jingyuan County Local Taxation Bureau In The Background Of "business Tax Into The VAT"

Taxation is a form of a country that,through the law,imposes a compulsory distribution of social products and obtains financial revenue without compensation.“Business tax into The VAT” is one of the important contents of structural tax cuts for the current period.It has been successfully completed nationwide,and the potential tax collection and management problems of the local taxation system have gradually been exposed,such as “loss of ticket control tax”.The basis is that the means of tax collection is weakened,and there are loopholes in the tax collection and management process.An efficient and scientific tax collection system can improve the efficiency of the local taxation department,improve the quality of taxation services for the local taxation departments,and at the same time,it can also better exert the leverage of the taxation and promote social and economic development.This article starts from the actual situation of Jingyuan County Local Taxation Bureau,adopts a questionnaire survey combined with individual interview methods,sums up the problems faced by the Jingyuan County Local Taxation Bureau after the “reform from the camp reform”,analyzes the causes,and then draws lessons from domestic and foreign tax collection and management.Based on its advanced experience and practices,it proposes countermeasures and suggestions for improving the tax collection and management of the Jingyuan County Local Taxation Bureau after the completion of the "Reformation of the Camp."...