A Study On Optimizing Tax Collection And Management In Yueqing After The Camp Changed To Increase

On may 1,2016,the camp reform and increase will be fully implemented.The tax on value-added parts will be levied in the business tax reform and increase to avoid double taxation.the input tax that meets the requirements can be deducted from the sales tax,which opens up the deduction chain between industries and is beneficial to industrial upgrading and has far-reaching significance.However,the overall change of business tax to increase tax revenue brings many challenges to the tax administration of the tax department.On the one hand,compared with business tax,value-added tax is complicated to calculate.for some enterprises with imperfect accounting,it is more difficult to declare tax,which is prone to misstatement and omission,resulting in tax loss.On the other hand,it has only been a few years since the pilot work was carried out in an all-round way.the relevant laws and regulations of the business transformation and increase industry are not perfect.the collection of value-added tax after the business transformation and increase covers almost all walks of life.the scope of collection is expanded,the enforcement of law by the tax department is very difficult,and the collection pressure is great.With the advent of the data-based era,the original tax collection and management methods are outdated.it is urgent to strengthen information management of tax,improve the quality and efficiency of tax collection and management,and reform tax collection and management.This paper mainly adopts the methods of literature analysis,combination of theory and case analysis,comparative analysis.taking the local taxation bureau of yueqing city as an example,it studies how to optimize the tax collection and administration of yueqing after the change of business tax to increase tax revenue.Through analyzing the current situation and existing problems of tax collection and administration in yueqing city,this paper analyzes its causes,and based on summing up and learning from the advanced experience of value-added tax reform in western countries,puts forward some improvement measures for optimizing and perfecting tax collection and administration in yueqing city.One is to implement computer supervision and management in an all-round way and to promote informationization in tax administration;The second is to increase training and create a high-quality collection team.The third is to perfect the tax laws and regulations system;Fourth,do a good job in the invoice management of the " business tax to increase".Fifthly,strengthen tax publicity and optimize tax payment services;The sixth is to optimize the setting up of tax agencies and establish a tax source monitoring system.