Research Of The Tax Collection And Administration Of Local Taxation Institutions After The Times Of "Business Tax Levy Value-added Tax"

In the systematic deployment of comprehensively deepening reforms at the Third Plenary Session of the 18 th CPC Central Committee,positioning finance at an unprecedented historical height gave the finances a special orientation of “the foundation and important pillar of national governance”.Taxation plays an important role in the financial work.It is the “engine”,“household stone”,and “safety belt” that the economy and society develop.In 2011,the pilot program for “Business Tax Changing to VAT” was officially launched,and reforms to “Business Tax Changing to VAT” were formally initiated.In accordance with the "easy first,later difficult","first simple and complicated" approach,and gradually promote the reform process of "reform." On May 1,2016,the last batch of“four industries” construction industry,finance and insurance industry,life service industry and real estate industry officially completed the tax reform.At this point,business tax was officially withdrawn from China's tax series as a tax.China's tax system reform has achieved a phased victory,basically establishing a VAT system covering all sectors of the industry such as goods,services,and services.With the full implementation of the "Business Tax Changing to VAT," the value-added tax status has been further strengthened,and the VAT has occupied a more important position in China's taxation system.At the same time,“Business Tax Changing to VAT”has raised new challenges and new requirements for China's taxation and its supporting systems,tax law setup,tax source management,and tax payment services.The author sums up the research results of tax collection and management research at home and abroad,especially the "reform by business reforms," and based on the actual situation of the tax collection and management of the Dongying City's National Taxation Bureau after the "Business Tax Changing to VAT".Difficulties and deficiencies in the tax collection and management of the Dongying City's National Taxation Bureau,and analysis of the causes.The study then summarized how to improve the unit's taxation and management capacity of targeted recommendations.The innovation of this paper lies in the acquisition of first-hand information,and the analysis and analysis of the rich and detailed micro-data under the macro framework of“Business Tax Changing to VAT”,and the resulting response plan can play a certain role in inspiring this unit.At the same time,although Dongying City has its own characteristicsof geographical development,but more common with the small and medium-sized cities,so the Shandong and even the other national grassroots tax agencies after the "campaign increase" after the tax collection and management can also exist for reference.The above is the innovation of this article.It is also the practical significance of the study.