Study On The Problems And Countermeasures Of Tax Collection And Management In Baoding After The "Replacement Of Business Tax With Value Added Tax"

From January 1,2012 to May 1,2016,the entire industry has implemented "business reforms," and there are business taxes that have played an important regulatory role in history for more than 20 years.Since then,they have officially withdrawn from the stage of history.This is a major step forward in the reform of China's taxation system.It plays a positive role that cannot be ignored in terms of structural adjustment,promotion of transformation,and so on.Compared with the tax reform,the reform of tax collection and management appears to be lagging behind.The problem of tax collection and administration caused by the increase of ?cash reform? has become increasingly prominent.In order to ensure that the tax burden of all industries will only decrease or not increase,when the "Replacement of Business Tax with Value Added Tax " tax policy is designed,more special regulations have been added,and even the original basic regulations have been exceeded.This poses a challenge to the management of the collection of value-added tax.Therefore,how to strengthen tax collection and management has important practical significance for the tax system reform to achieve the desired results.This research is based on the implementation background of ?Replacement of Business Tax with Value Added Tax? and the guidance of tax risk management theory and tax payment compliance model.It focuses on the analysis of changes in tax collection and management methods of value-added tax in Baoding City after ?reformation reform? and conducts field investigation and research.Learning and drawing on domestic and foreign mature methods,focusing on a series of challenges such as the implementation of the current tax collection and management policies brought about by the reform of the ?tax reform?,the increase in business volume,and the prevention and control of invoice risks,and how to make full use of limited resources on an existing basis.It is an important test for many national tax agencies that the resources have been resolved to the greatest extent in the collection and management of dilemmas.After analyzing the reasons for the collection and management problems,the paper puts forward the suggestions and countermeasures for improving the way of VAT management in light of the specific conditions of the taxation department of Baoding City,with a view to providing a reference for the comprehensive modernization of taxation management.Specifically,it includes the following six aspects: clear recognition of the rights and responsibilities of both parties,informatization construction,tax-risk-oriented classification management,effectiveness assessment,personnel team building,and collaborative taxation.This will not only provide guidance for the specific work of Baoding IRS,but also provide reference for other cities and counties to strengthen tax collection and management,and have certain value in terms of solving problems and suggestions.