Study On The Countermeasures Of Taxation And Administration Of The Local Tax Department After Replacing Business Tax With Value-Added Tax

Replacing business tax with value-added tax is the most significant tax overhaul in China,which is also an important decision made by the CPC Central Committee and the State Council based on the realities under the new normal economy.It is not only the highlight for comprehensively deepening the reform and propelling the fiscal and tax system reform,but also an accelerator for boosting supply-side structural reform.A value-added taxation pilot was completed on May 1^st,2016,which has effectively implemented the innovation-driven development strategy,reduced burdens on enterprises,given impetus to industrial transformation and upgrading,and fostered new growth drivers.Tax collection and administration is the behavior of the local tax department to manage,levy,and inspect tax work according to relevant tax laws and regulations,which plays a decisive role in taxation management.Tax collection and administration is the core business of taxation and the fundamental guarantee for the role of taxation in the economy.After the replacement of business tax with value-added tax,on the one hand,the local taxation bureau loses the major tax,business tax,resulting in a series of changes in the tax collection and administration environment,taxation process,tax payers,and tax policies.On the other hand,the local taxation bureau should create further innovative strategies for tax collection and management to address all the changes and challenges mentioned above.By searching retrieval periodicals and papers online and consulting professional books in libraries,this thesis analyzes the case study of“replacement business tax with added-value tax in RZ local taxation bureau”in chart by applying the new public management theory,information asymmetry theory,tax risk management theory and tax fairness and efficiency theory as well my own practical experience in tax collection and administration.With the fully implementation of"replacement business tax with value-added tax”,RZ local taxation bureau has been facing many challenges including relatively scattered taxation sources,weakened law enforcement,increased difficulties in management,etc.RZ local taxation bureau has actively explored a series of strategies and ways in promoting tax collection and administration,which,to some extent,ensures the local economic growth.Nonetheless,there are still certain difficulties that have not been fully addressed.In this paper,using data resources regarding the present situation of tax collection and administration after replacing business tax with value-added tax in RZ local taxation bureau,the author discusses potential difficulties the taxation bureau faces,including lacked the main body of local taxation,loss of"control the tax by invoice"control means,raised law enforcement risk,as well as increased capacity pressure of tax collectors.Furthermore,the author also analyzes the reasons behind the difficulties:imperfect tax system,incomplete information construction,unprofessional tax collection,management and investigation,and incomprehensive professional training.Finally,the author puts forward several countermeasures and suggestions to strengthen tax collection and administration after“replacing business tax with value-added tax”.More efforts should be put on cultivation of tax sources,rational allocation of collection and management resources,optimization of tax information management,effective implementation of professional tax source management,deepened tax information sharing,enhancement of tax service,optimization of personnel allocation,and improvement of tax collector's professional skills in tax collection and management,etc.,endeavoring to improve the work of local tax collection and administration in the present days or after the merger of state tax bureau and local tax bureau.