Research On Chifeng City Balinzuoqi Tax Bureau Tax Paying Service To Replace Business Tax With Thevat Context

With the continuous liberalization of market economy,economic development is transforming rapidly.As companies contribute a mounting number of taxes,the proportion of tax revenues to national sources of finance is increasing.Under the general background of reform and opening up,the tax system reform has also constantly matched the economy.In May 1,2016,the State Administration of Taxation implemented a policy of “Replace the Business Tax With a VAT” in the country,which means that the business tax for more than 20 years will completely bid farewell to the stage of history.This policy is based on the special economic conditions of our country and is conducive to promoting the development of the national economy and the transformation and upgrading of the industrial structure.As the main taxation agency for VAT,especially the tax authorities at the grass-roots level,how to follow the steps of the construction of service-oriented organizations after the “Replace the Business Tax With a VAT”,and how to improve the taxation service quality of the taxation system is an important issue require solving.After more than 20 years of continuous exploration and practice,the taxation authorities have achieved certain results in taxation services.Great changes have taken place in both the concept and the service methods,and the results have been recognized.However,after the “Replace the Business Tax With a VAT”,the taxpayer who had previously paid business tax to the local tax authority was divided from the local tax to the national tax to pay the VAT,accompanied by various difficulties and challenges.The number of companies that require levying by the national taxation agencies will increase drastically,and the volume of business will increase exponentially.Provided that the tax services are to withstand the test,the pace of research will not be able to stop and eliminate difficulties and challenges in practice.Although the topic of the dissertation is research on the tax service of the tax bureau,this paper takes the issue of tax service of the State Tax Bureau of Balin zuoqi in Chifeng city as the research object,expounds the relevant concepts and theoretical basis,and introduces the basic situation of the tax service of Tax Bureau in Chifeng city Balinzuoqi at present,search for various difficulties in the service process and analyzes the factor.At the same time,we draw lessens from the advanced achievements at home and abroad and proposed some countermeasures and suggestions for the optimization of the taxation services of the State Tax Bureau in Chifeng City Balinzuoqi County,so that the National Taxation Bureau of Bahrainuoqi in Chifeng city could overcome the challenges brought by the reform and will provide taxpayers with better tax services in the new situation.