| On May 1,2016,Lasted more than four years of " replacement of business tax with value added tax " implemented as the focal point of the fiscal and taxation system reform.The so-called all sided "replacement of business tax with value added tax",First of all,geographically,to become the first camp to increase pilot from Shanghai to expand the pilot to 10 provinces and cities of the state council,to popularize " replacement of business tax with value added tax " in the national pilot,This is geographically implements all sided.The second,on the industries covered,From the transportation industry and part of the modern service industry become a pilot,to newly increased the radio,film and television works' production,distribution,played as the pilot industry,to the railway transport and postal services into the pilot,newly increased telecommunications industry as a pilot industry,finally extend to the construction industry,real estate,finance,life services,at the same time to all new real estate enterprises into the VAT deduction scope contained,this is in the industry to realize the comprehensive.At this point,the business tax withdrew from the historical stage,and all the VAT chain has been further perfect,the measure to optimize the structure of tax system of our country,promoting economic transformation has important significance.With the full implementation of the "replacement of business tax with value added tax" certainly will have a major impact of Qingyun,mainly reflected in the increase in tax collection and administration.Considering the comprehensive " replacement of business tax with value added tax " background with Chinese special economic system,the development of tax collection and administration is the differences with foreign,domestic scholars is the study of "replacement of business tax with value added tax" policy and discusses the rich achievements,but overall "replacement of business tax with value added tax" after implementation,tax collection and management problems appeared in practice constantly,few scholars research on the actual collection problem,which is the value of this article.This paper adopt the mode of the combination of theoryand practice,using case study method,is developed with emphasis on the comprehensive tax collection and administration after the "replacement of business tax with value added tax" there are real problems.In this paper,using literature study,through the review of relevant literature,transverse comparison,longitudinal studies,expounds the definition of "replacement of business tax with value added tax" and related theory of tax collection and administration,on the basis of detailed analysis to the real problem;By comparative analysis,combining the current Texas area camp to increase after the collection of data comparison and the analysis of the status quo,summed up the all sided "replacement of business tax with value added tax" to the tax collection and administration and study the influence of relevant countermeasures.First of all,the collection and administration main body,the jurisdiction of the industry,tax,business tax and financial accounting,and a series of changes require tax authorities to make its linkage to reflect,how to improve the value-added tax system,improve the current is not enough to adapt to the new situation of the collection and management mode is an important topic of the current.Secondly,as before the two departments of value added tax,business tax,the scope of the national tax and land tax departments,degree and pattern are unknown,how to make use of the advantage of the modernization of the current tax to realize information sharing and resource integration is top priority.Finally,how to create a harmonious relationship and publicans,improve the service level,tax collection and management personnel with taxpayers' tax consciousness,so as to realize the real burden of taxpayers,activate market is a problem urgently to be solved in the current tax department. |
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