Research On Taxation Service Of "VAT Reform"

“BT to VAT”,viz.,“the replacing of business tax with value-added tax” has been the most significant tax reform since the tax division reform in 1994.It refers to the policy that the taxable items covered by former business tax are switched to value-added tax,which accelerated the merging of National and Local Tax systems.According to the reform plans of the State Council newly enacted on March 14,2018,tax collection and management systems of both National and Local Tax authorities are subjected to reform.Provincial and sub-provincial level National and Local Tax systems are to be merged with duties of managing the taxable and non-taxable revenue within the jurisdiction.Meanwhile,new tax management methods,unprecedented surge of national-tax-managed entities and new changes of various tax-relevant issues has emerged with the occurrence of “Big Tax Events”,such as the launch of “Phase III Golden Tax system”,the implementation of “Internet + Tax Services” and the “stage by stage” canceling of special VAT invoice certification.Under such background,higher tax service requirements of greater professionalism,sophistication and strictness are raised by tax-payers.Some past experiences no longer fulfill the demands of current circumstances,hence the urgent need of optimizing tax-service system.How to offer high-quality service,boost tax-management efficiency,improve tax-payer satisfaction and enhance tax-payer compliance have become the “hard nuts”for grassroots tax authorities to crack.In spite of the incessant efforts of all-level tax authorities to improve tax-service system and explore new management methods,current researches and articles in this field are still inadequate;complete system is yet to be established;contributions to the establishment of new tax-service system are limited;practical guidance of grassroots tax-service is insufficient;and there is still the lack of detailed counter-measures and plans.This thesis selects the National-Tax Bureau of Jianghan District,Wuhan,as the subject of research.Under the background of “BT to VAT”,the status-quo of its tax-service reform and innovation are examined,and the influence of tax reform on the former tax-service affairs are studied from a combined perspective of theories and practical cases of tax-management of Jianghan district.The existing problems and their causes are to be analyzed,and countermeasures and suggestions are to beprovided with the hope of helping the bureau to achieve its goal of optimizing tax-service,establishing new tax-service system,improving tax-payer satisfaction and enhancing tax-payer compliance.