Study On Tax Administration Under The Background Of “Replace Business Tax With Value-added Tax”in Bao'an District,Shenzhen City

The change of business tax to value-added tax is a taxation system in China and a very important tax reduction measure.The reform of the camp is regarded as a major reform in the turnover tax in China's tax-sharing reform measures since 1994.In the new economic situation,the reform of the camp is a strategic deployment in the reform of the fiscal and taxation system.It can not only reduce the tax burden of enterprises,but also reduce the cost and financial risks of enterprises,eliminate a series of problems such as repeated tax collection,and the process of tax reform in China.The above is an important milestone.The taxation system and tax collection and management are inseparable.The relationship and content presented between the two,effective tax collection and management is a powerful guarantee to achieve the tax system objectives,and the taxation system directly determines the tax collection and management.To ensure the smooth operation of the taxation system,the achievement of the established goals must be achieved by means of tax collection and management,and tax collection and management will also affect the taxation system.As an important part of the taxation work,whether the tax collection and management work can be carried out smoothly is closely related to the timely and timely storage of the state tax revenue.With the arrival of the "reform of the camp",as a trigger for the new round of tax reform,it will have an important impact on the tax collection and management work,and also put forward higher requirements for the taxation department.Therefore,the research and analysis of tax collection and management methods under this background has certain positive significance.This paper analyzes the situation of the reform and reform of the Bao'an District Taxation Bureau in Shenzhen by means of literature research methods,questionnaire survey methods,interviews and other research methods,from the tax source management situation of Bao'an District,administrative organization setting,tax revenue status,current collection and management.The working mechanism and other aspects,comprehensively discusses the current status of the taxation system of the Bao'an District Taxation Bureau in Shenzhen.Through the research and analysis of the status quo of collection management,it is further divided into macro and micro dimensions to sort out and study the problems of tax collection and management,and extensively collect questionnaires and interviews from the leaders and general cadres of the business departments of Bao'an District Tax Department.Materials,research and analysis problems constrain the reasons for tax collection and management in both macro and micro aspects,drawing on the advanced tax collection and management experience of developed countries such as the United States,Britain,South Korea,etc.,and giving the top-level design optimization tax system adjustment,scientific adjustment of administrative organization structure Establish and improve external collaborative work mechanisms and other measures to improve macro-level tax collection and management recommendations,and then put forward specific suggestions for improving tax collection and management in Bao'an District,and put forward proposals for improving the professional management ability of tax sources,strengthening the construction of the collection of talents,and coordinating the internal coordination mechanism.