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Taxpayer Service Problems And Countermeasures Of Nancha District Level Administration Of Taxation Under The Background Of " Business Tax To Vat Reform "

Posted on:2020-09-25Degree:MasterType:Thesis
Country:ChinaCandidate:D D DongFull Text:PDF
GTID:2439330590994377Subject:Public administration
Abstract/Summary:PDF Full Text Request
Under the new normal stage of economic development in our country,starting with optimizing the tax structure and comprehensively promoting the work of “Business Tax to VAT Reform” is a major change in the tax field since the implementation of the tax-sharing system in 1994.It is also an important way to improve the functions of the government,improve the service level of the tax department and synchronize perfection of various mechanisms.As a government organ engaged in grass-roots tax administration in Yichun,Nancha District Tax administration plays an important role in tax administration in Nancha District.In the process of “Business Tax to VAT Reform”,the tax bureau of Nancha District provides a number of taxpayer services for the tax payers in the region,giving full play to the role of the grass-roots tax authorities,and becoming an important part of smoothly completing the work of “Business Tax to VAT Reform”.However,the tax bureau of Nancha District still met some problems in the practical process of “Business Tax to VAT Reform”.Summarizing the existing problems and combining with domestic and foreign taxation experience,this paper puts forward development countermeasures,which plays a key role in optimizing the taxpayer service system of “Business Tax to VAT Reform” of Nancha District Tax Bureau.By using the methods of literature analysis,investigation and comparative analysis,this paper summarizes and reflects on the basic situation and existing problems of the tax bureau in Nancha District in the process of “Business Tax to VAT Reform”.After introducing the evolution of taxpayer service system of "business-to-increase",this paper analyses the composition of taxpayer service system,the division of organization and function,and the composition of taxpayer service mode in Nancha District,and explains the taxpayer's tax declaration in the process of”Business Tax to VAT Reform”.In view of the problems,the policy landing needs to be improved,the supporting tax service mechanism lags behind,and the inefficiency of taxpayer service restricts the promotion effect of “Business Tax to VAT Reform”.From the point of view of the reasons,the main reasons are that the function of the system is not perfect,the matching adjustment cycle is long,and the confusion of the functions of each individual institution affects the service efficiency.We should draw lessons from the management experience at home and abroad,clarify the system of “Business Tax to VAT Reform” in Nancha District,explore the taxpayer service mechanism suitable for the state-owned forest areas,optimize the functions of taxation authorities in old industrial bases,improve the practical ability of local taxation authorities,enhance the publicity of tax reform in the state-owned forest areas,and enhance the tax bureaus in Nancha District.The quality of service in the process of “Business Tax to VAT Reform”.
Keywords/Search Tags:Taxation, taxpayer service, tax reform
PDF Full Text Request
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