Study On The Reform Of Local Tax Administration System Under The Background Of "Business Tax Replaced With VAT"

From January 1,2012 to the end of May 1,2016,China has expanded the VAT administration scope to various industries.After adjustments,local taxation departments stopped the collection and administration of business tax.To a certain extent,as the business tax that originally existed as the main tax category has completely disappeared,the basis for the collection and management of the local taxation department and the quality and efficiency of the collection and management have changed obviously,indirectly influence the tax source of the local tax gradually narrowing,tax revenue continues to decline,a series of ways of collection and management built around the business tax need to be reformed.With regard to the collection and administration rules that have been designed and established around business tax are in urgent need of reform.How to improve the quality of tax collection and administration,eliminate the weakening of tax collection and administration of local taxation departments,and give full play to the role of local taxation departments in protecting local fiscal revenues,and take this opportunity to propose in accordance with the National Tax Work Conference 2015: Completion in 2020 Modern tax collection and administration system reform.How to effectively promote the reform of tax collection and administration of the local tax department,strengthen the collection and management measures,and reverse the difficulties faced by the local tax departments due to "policy" adjustments.This article combines the actual work situation of the local taxation department and the literature review,and on the basis of the reform of the local taxation management system in Jilin Province,sorts out the basic situation of the local taxation bureau of Songyuan City,and selects the Songyuan local tax department as the research object,describes in detail the changes of Songyuan local tax department under the background of “reform of the business tax and VAT”,and it was more intuitive to explain the impact of the local tax revenue reduction brought about by the weakening of the collection and administration measures of the Songyuan Local Tax Bureau after the implementation of the “reform of the business tax and VAT” policy.As well as the continuous exploration of Songyuan local tax bureau,it tries to build a new model for integrated tax collection and administration of municipal taxation.It fully draws on the reform and development concepts of modern taxation departments and the modern taxation management theory,and absorbs the advanced management ideas and mature management models of modern innovative companies.The essence and nutrition of the company seek to improve the quality and efficiency of tax collection and accumulate a lot of important experience.By the analysis and study of the reform of the tax collection and administration system in Songyuan City of Jilin Province,this article grasped the historical requirements for the reform and development of the tax administration system of the local taxation department,continuously improved the system of the tax collection and the administration methods of the local taxation departments,and cracked down on the collection and administration capabilities of the local taxation departments and weakened management.Put forward proposals and measures for how local taxation authorities should further improve the quality and effectiveness of tax collection and administration combined with the requirements for the development of tax modernization.