The Local Tax System Of Fuzhou City After "Operation Reform And Increase"Research On Optimal Path

It is an important event to start the business tax reform and value-added tax(VAT)pilot project in our country,and it was completed on May 1,2016.The comprehensive "management reform and increase" will certainly break down the original local tax system,make the income scale and composition of the various taxes in the local tax system change significantly,change and rebuild the local tax system becomes more and more important.In order to fully protect the local financial resources and promote the stable and healthy development of the local government,it is necessary to deeply analyze the new problems and new challenges brought about by the comprehensive "reform and increase of operation",so as to ensure that the local tax system Change the problem to make the best response.The overall "business reform and increase" has a great impact on the local tax system in Fuzhou,mainly in the following aspects: the local tax revenue decreases,the local main tax sources are missing,the local financial resources are reduced,the means of collection and management are weakened,the risk of tax loss is increased,and so on.In the course of the research,this paper first finds out the existing problems in the local tax system of Fuzhou after comprehensive "business reform and increase",one is the weakening of the means of local tax collection and management,the other is the lack of the leading role of the main tax type,and the lack of tax revenue growth;Third,the aging of cadres is so serious that it is difficult to adapt to the requirements of tax collection and management in the new period;fourth,cadres' thoughts fluctuate and their work is blindly followed.To save the local tax system in Fuzhou In this paper,the causes of the problems in Fuzhou's local tax system are analyzed.First,the local tax authority is low,it is difficult to give full play to the function;second,the new collection and management system has not been established;third,the economic development of some areas in our country is not good;the fourth is the lack of the use of information technology to manage tax;Fifth,the construction of the ranks of cadres is backward,the strength of business training is not enough.Finally,according to the current situation of Fuzhou local tax system after the comprehensive "camp reform and increase",combining with our work experience and professional knowledge,the paper puts forward the optimized path suitable for the development of Fuzhou local tax system.The first is to actively cultivate local main taxes and advantages tax Source.According to the situation of localeconomic development we should actively cultivate local main tax types,strengthen the management of superior tax sources,optimize the collection and management of current local tax revenue,and ensure local tax revenue.Second,the level of tax collection and service needs to be enhanced.In the area of local tax collection and management,a new social comprehensive tax management system led by the government and cooperated by all parties should be established.The collection and management of local taxes should be more stringent,and the phenomenon of less tax evasion should be avoided.In tax service,the service mode should be actively changed.To improve the level of tax service,to improve tax compliance with good service,third,to strengthen the construction of cadres and enhance the ability of collection and management.Keep up with the Modern tax Collection under the New situation Management requirements,training a large number of high-level modern talent collection and management,improving the ability of collection and management.