Study On The Effect And Countermeasure Of Local Tax Collection And Management Under The Background Of "The Replacement Of Business Tax With Value Added Tax"

Since the implementation of the tax sharing system in 1994,China has set up two general circulation tax categories,namely,value-added tax and business tax.With the development of economy,social division is changing,The double taxation of business tax is serious.It has brought some obstacles to the reform of the market economic system and the upgrading of the industrial structure.Therefore,after the "12th Five-Year" plan,replacement of business tax with value added tax has become an important part of China's reform process.It is also an important measure of structural tax reduction.The purpose of"replacement of business tax with value added tax" is to eliminate repeated taxation,to reduce the tax burden on enterprises,to promote industrial upgrading and economic structure optimization,and promote the sustained development of China's market economy.The.comprehensive opening of " replacement of business tax with value added tax " has made remarkable achievements,effectively reduced the tax burden of taxpayers,and has played a catalytic role in optimizing the tax system and improving the economic structure.However,at the same time,the overall opening of" replacement of business tax with value added tax " has also had a great impact on local tax collection and management work.What effect has the " replacement of business tax with value added tax " on local tax collection and administration?How to improve the local tax collection and management under the influence of " replacement of business tax with value added tax "?They are the critical factor of whether the " replacement of business tax with value added tax " policy can be truly implemented.They are also my research focus.This paper is divided into six parts:the first part describes the research background and significance,the domestic and foreign research review,research ideas,research contents,research methods,main viewpoints and innovations in this paper;The second part mainly introduces the tax collection and " replacement of business tax with value added tax�,explains the basic content of tax collection and management and the concept of tax collection and management model,introduces the standard of judging the advantages and disadvantages of tax collection and management mode,puts forward the modern tax management theory,and introduces the relevant content of" replacement of business tax with value added tax".The third part,taking Qingyun County as an example,uses specific data and cases to analyze the impact of" replacement of business tax with value added tax"on local tax collection and management.The fourth part analyzes the current situation of local tax collection and administration in China.This paper analyzes the influence of "replacement of business tax with value added tax " on local tax collection and Administration from three aspects.The fifth part introduces the advanced experience of the United States,Japan and Germany in tax collection and administration,and puts forward some enlightenment to the tax collection and administration of our country.The sixth part puts forward the suggestion of improving local tax collection and administration under the background of" replacement of business tax with value added tax ".