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Study On The Professional Management And Countermeasures Of The Tax Source After Replace Business Tax With Value-added Tax In The State Tax Bureau Of Fuqing

Posted on:2019-09-07Degree:MasterType:Thesis
Country:ChinaCandidate:X F HeFull Text:PDF
GTID:2439330575472909Subject:Public Administration
Abstract/Summary:PDF Full Text Request
The specialized management of tax sources mainly refers to division of labor by the taxation department,which is according to certain kinds of industry,scale,and type within the scope of power given by tax laws and regulations,administrative regulations and related regulations.Through specialized,scientific,standardized and modernized tax management methods and means,the taxation department would ensure the collection of taxable receivables.To a certain extent,applying scientific,effective,and standardized professional management to tax sources can play an important role in promoting economic and social development.In recent years,through continuous efforts and exploration,the taxation department has achieved good results in the professional management of tax sources,which has also shown a good development trend.However,the promotion of replacing the business tax with a value-added tax in full scales also exposes shortcomings of the current taxation department in the specialized management of tax sources.This article's research subject is the professional management of tax sources of the National Taxation Bureau of Fuqing City,using theories such as scientific theory and risk management as the theoretical support,as well as setting up a tax source specialization management institution for the State Tax Bureau of Fuqing City and a tax source management system.Through research on the status quo of professional institutions,configuration of the tax source management system,allocation of human resources, the National Taxation Bureau of Fuqing City before and after "replacing the business tax with a value-added tax",to analyze the changes and influence in the scale of policy implementation,tax collection and management,as well as information systems of tax source management.This article also points out the shortcomings of the National Taxation Bureau of Fuqing City in the professional management of tax sources,such as insufficient experience in industry taxation,unbalanced quality of personnel,low level of information sharing,weakened effectiveness of management,low level of information management in taxation,as well as incomplete division of professional functions,while analyzing reasons of the existing shortcomings.In conclusion,this article puts forward countermeasures to strengthen the professional team construction of tax sources,improve the personnel training mechanism,promote cooperation between national and local taxation bureaus,strengthen job appraisal and incentives,and pay attention to risk management and information management.
Keywords/Search Tags:Replace the business tax with a value added tax, Revenue sources, Specialized management
PDF Full Text Request
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