Research On The Tax Collection And Management Of Tourism Tax In Jinghong Under The Background Of "Replacing Business Tax With Value-added Tax"

Since China launched the "replacing business tax with value-added tax" in May 2016,the relatively completed and standardized system of consumer value-added tax has covered all areas of society.Tourism has been developing rapidly in recent years,creating new consuming highlight in and around the world.The new VAT reform brings new tax opportunities to the tourism industry,and in terms of expanding the tourist market,how to control the travel tax in the new economy,and to deal with the tax collection that the new industry brings,which isa topic that every tax administration department has to face in the new situation."Value-added Tax" reform is not only an opportunity,butalso a challenge.New problems emerge,a new challenge to the traditional way of management for VAT.In the 1990 s,Jinghonghas already proposed to take advantageof the natural environment to give priority to the development of tourism industry.In recent years,it has been especially promoted to be an industrial strategy,and the tax collection issue of Jinghongcity is the main issue.As the tax collection department of the tourism industry,the internal revenue service of Jinghong,under the background of "replacing business tax with value-added tax",has highlighted the importance of dealing with the tax collection problem of the tourism industry.The problems existing in the management are representative in the province.This paper consists of seven parts,the main contents are as follows:The first part is the introduction,which mainly introduces the background,research significance and literature review of this paper.The second part introduces the concepts and theories of VAT,business tax,replacing business tax with VAT,and tax collection of tourism.The third part is the practical analysis of Jinghong tourism tax collection under the background of replacing business tax with value-added tax.This paper introduces the necessary of replacing business tax with value-added tax in tourism industry,the data analysis and comparison of tax collection practice in Jinghong city before and after replacing business tax with value-added tax,and the tax source management organization structure in tax collection.The fourth part is under the background of replacing business tax with value-added tax.The existing problems of tax collection in Jinghong tourism are summarized from the aspects of tax increase and decrease,management difficulty,lack of management personnel,compliance degree of tax payment and information asymmetry.The fifth part is the cause of the problem,from buckle chain to levy mechanism,from the internal to the taxpayer,tax authorities,from subjective to objective angles of Jinghong city tax problems multi-faceted analysis of tourism industry,tourism industry which affect comprehensive tax problem.The sixth part mainly introduces the foreign tourism tax collection practices.It introduces the practices and experience of the tax collection in some countries and regions,and induces some experience that is worth learning and learning.The seventh part is perfect to add "camp" tourism under the background of tax collection,according to the reasons of the problems and draw lessons from the practice of advanced region,in combination with the practical situation of Jinghong city,resulting from the business chain,to build a more reasonable collection mechanism,training management personnel,improve tax compliance,promote the informatization construction in five aspects,such as perfecting tourism tax in all kinds of countermeasures.This article mainly usesliterature research,comparative research and empirical analysis and other research methods,the other part of the oral data obtained through interviews generalization,guarantee the research process and the conclusions are true and correct.The main innovation of this paper is:The author works in the tax collection and management department of the internal revenue service of Jinghong city,and has been in charge of the specific issues such as tax declaration of enterprises replacing business tax with value-added tax when the reform of business tax was launched in 2016.He is familiar with the tax collection and management problems of the city's tourism industry.By introducing the theory of public management into the practical problems of tax collection,combined with a large number of tax analysis data,the theoretical research should be partly practical,and the exploration of related problems can provide a reference for the tax collection problems of the whole city and even the whole province.