Study On Tax Administration Of The Internal Revenue Service In The Nanpiao Area Under The Background Of "Eplace The Business Tax With A Value-added Tax"

On May 1,2016,China's comprehensive implementation of "replacing business tax with value-added tax" was another major change in the history of tax reform in China.In the case of the internal revenue service,the implementation of the reform of "replacing business tax with value-added tax" was carried out,and more and more attention was paid to the tax collection and management issues related to reform.The strengthening of tax collection and administration is a solid step in deepening the tax reform in Nanpiao area and is the "key point" of tax reform in the south.As the research object in Nanpiao IRS,based on the "change”camp this big background,the reform according to the Nanpiao IRS to add "camp" reform of the present situation,through the contrast analysis,survey method,qualitative analysis and the data analysis method of combining the reform of "change" camp after the number of negative tax,tax situation and drop situation analysis,sums up the Nanpiao IRS tax collection and administration of the industry to expand tax collection and administration of monitoring harder,for small-scale awareness is not high,a new allocation proportion brings to the national tax department embarrassed,collection and management mode and business management,the deduction is not completely,The low risk of administration efficiency becomes higher,the management force is less than the satisfaction of the taxpayer,and the increase of the acquisition cost is lack of follow-up management.In view of the above problems,from the policy itself and the reform level,the policy effect results two major aspects to find the reasons for the tax collection and management problems in the Nanpiao area:after the reform,there was no clear definition and criteria for the division of the industry,the definition of the general taxpayer was not standardized,the distribution ratio was redefined,the central government revenue and local government revenue brought new pressures,and the income deduction was weak,the mixed business operation has a difficult problem,and the burden on both sides of the levy has increased,many enterprises have a complex business scope and are difficult to separate accounting,providing conditions for enterprises to evade taxes.Aimed at the problem and the reason analysis,and reform policy,the policy effect is put forward to strengthen the two aspects of industry management,promotion of small-scale taxpayers awareness,optimizing the allocation of the central place system,collection and administration mode and the effective connection of enterprise management,improve the tax collection and management skills to optimize service,actively promote the land tax merger,cooperation taxpayers hotline to reduce costs,avoid risk countermeasure and the suggestion.