Study On Tax Administration And Countermeasures Of Construction Industry In Hebei Province After “Reforming And Increasing The Camp”

In recent years,the Party Central Committee and the State Council have made a series of important arrangements for deepening the reform of the fiscal and tax systems.The 12 th Five-Year Plan clearly states that we must deepen the reform of the fiscal and tax systems and establish a modern taxation system.In this context,the value-added tax reform has been further advanced.One of the important contents is the conversion of business taxes into value-added tax(hereinafter referred to as "camp reform increase").In order to solve the problem of repeated taxation caused by the coexistence of value-added tax and business tax,the "reform and increase" has undergone three stages of reform,expansion,and full promotion.All industries involved in business tax have been included in the scope of value-added tax,business tax has withdrawn from the historical stage,and the entire industry has officially entered the value-added tax era.This marks the basic completion of China's value-added tax system reform.Through the implementation of "reform and increase",the tax base of value-added tax in our country is unprecedented,and the value-added tax deduction and management chain have been completely opened for the first time,which has played an important role in the supply-side structural reform.Construction industry has become one of the key and difficult points in the tax reform because it is closely related to the daily life of the broad masses of people.From the point of view of the state administration department,this paper analyzes the practical problems of construction industry after "camp reform and increase" in the light of the tax administration practice of construction industry in Hebei Province.The main problems are the lack of systematic and operational tax policies,the need to strengthen industry management measures and levels,the need to clear up third-party data exchange channels,the increasing difficulty of cross-regional management,the increasing management risks faced by tax departments,and the need to improve tax management capabilities.Through the analysis of tax risk and management situation,this paper puts forward some countermeasures and suggestions to meet the management challenge.Including continuously improving relevant laws and regulations,improving the level and effectiveness of tax administration,establishing information sharing and communication mechanisms between relevant departments,establishing a management model based on big data,and strengthening and improving tax risk management and promotion The professional management level of tax cadres,etc.,seeks to benefit government departments in strengthening tax administration,promoting economic development and industrial upgrading.