Under The Background Of "Change Sales Tax Into Value-Added Tax" Management Studies

Change business tax paid VAT is an important part of the country we will deepen reform of the collection and management system,is allotted 1994 tax since another important in tax system reform in China.On January 1,2012,6 modern service industry and transportation as a pilot to add "camp" industry first opened in Shanghai,five years after points area gradually,to May 1,2016,construction,real estate,finance and life service four big industry into the sequence of value added tax,marked the "camp" instead implemented at the national level,the business tax forever.Fully opened the camp change increases the pilot preparation time is short,want to be in two months time to convert the original 3/4 taxpayers of business tax VAT taxpayer,task is very heavy.Camp but in XiMeng,with the help of the tax system to increase the pilot reform smoothly,solid and orderly,the overall tax burden effect is obvious,society is in a good evaluation,effective.At the same time,also can see,a new reform is always found in the continuously explore problems,analyzing problems and solving problems in the process of moving.Business tax on the land tax department management,the tax rate design,accounting,management elements such as management of value-added tax and national tax department is different,and on both sides of the hukou handover work,in order to ensure the smooth of the land tax department will "baton" to the national tax department's hands and will require both sides to strengthen cooperation,learn from each other management experience.Change increases as the "camp" reform continuously expanding and deepening,deepening the reform of the land tax collection and management system of cooperation among countries land tax,the taxpayer classification grading management and at the same time parallel commercial system reforms such as work complement each other,can better promote "camp" instead work smoothly,in front of the country on tax reform,tax collection and administration work of the importance of more prominent,more social problems also more and more get attention.Reform should also on the system to be perfect,collection and administration way to breakthrough.