On Tax Collection And Management Pattern Of National Tax Bureaus In Guizhou Province Under The Background Of Replacing Business Tax With VAT In A Comprehensive Way

The replacing business tax with VAT is a critical strategy in fiscal and taxation reform,which is also the most profound fiscal and taxation reform since 1994.The pilot program of replacing business tax with VAT began in the transportation industries and parts of modern consumer services in Shanghai on January 1,2012.On May 1,2016,the pilot program was extended to four sectors,namely construction,property,finance and consumer services.Which meant the replacing business tax with VAT would be carried out in a comprehensive way and it would be the fuse that led to a new reform of tax system.It has been three years since the comprehensive reform of replacing business tax with VAT started on May 1,2016,all the related policies have been settled down,but it does not the mean the system of the reform is mature and the taxation management pattern is perfect.In the of deepening the replacing business tax with VAT,it posed various collection management problems in different sectors,such as the high-cost tax collection,low efficient collection and management,poor quality taxation assessment,unsatisfactory tax inspection efficiency,the lack of standard in tax law enforcement and the weak deterrence of tax laws.Thus,the ongoing pattern of “ declaration of tax payment and optimizing the service is the foundation,take the computer network as thebacking,the centralism collection,the key inspection,the strengthened management”(or “34-word principle”),it reveals some flaws during the undergoing reform of replacing business tax with VAT and a series of tax system reforms.Until now,the combination of provincial,municipal and county-level tax bureaus,the new tax bureau is regarded as the only apartment that collect value added tax(VAT),the taxation management patterns of all the tax bureaus in different provinces as a result of reforms and innovation which based on the real situation with the guidance of34-word principle.And it is not contradictory to carry out a research about the taxation management patterns of National Tax Bureau G city in Guizhou from the period of pilot replace business tax with VAT until the new tax bureau came out.Thus,this paper takes the taxation management pattern of National Tax Bureau G city as a case study.This gives a introduction about the development of taxation management pattern of National Tax Bureau G city before the replacing business tax with VAT reform from start to finish,and focus on the taxation management pattern of National Tax Bureau G city after the reform.It is going to do a in-depth analysis of the problems and reasons,meanwhile,it borrows the innovative experiences on taxation management patterns from Chongqing and Jiangsu,and integrates with the practice of taxation management pattern of National Tax Bureau G city in Guizhou and correlative theories,at last put forward proposals to refine taxation management pattern in G city National Tax Bureau in six aspects,namely institutional function,system process,tax source management,informatization application,taxpayer services and personnel training.