Research On Current Situation And Countermeasures To The Tax Source Management Of Y County Tax Bureau Against The Background Of Business Tax To VAT Reform

Tax source management has always been the focus of Chinese tax collection.Since the founding of the People's Republic of China,the domestic tax collection and management model has been constantly revised and optimized.After half a century of tax reform,China's extensive tax administration model has gradually changed to a specialized and refined one.Especially since the tax reform began in 1994,China's tax revenue stepped into a high-speed track and every year the annual revenue growth rate exceeded 10%.The rapid development of tax revenue has laid a good foundation for the establishment of a perfect tax source management system and a strict monitoring mechanism of tax sources in china.However,behind the rapid growth of tax revenue,there is still a large number of tax source management defects,especially the loss of tax revenue after the B2V(Business Tax to VAT)Reform,the loopholes in tax source management and the inefficiency of tax revenue.Thus,under the special circumstance of the B2 V Reform,the author widely reads related literature about B2 V Reform and tax source management and took the Y County tax source management as the study object.The author would make use of the resource advantage of Y County Tax Bureau and combine his own work experience together with tax source management research,using data research and case studies,to make a more special and statistical analysis of the tax source management and furthermore,to find out the deficiency of tax source management after the B2 V Reform.Accordingly,the author would try to put forward some suggestions so as to improve the tax authorities for tax control and strain.Therefore,this paper has a strong reference value and practical significance for the development of tax revenue in China after the B2 V Reform.The paper contains seven chapters: Chapter One is the introduction.It briefly introduces the background,significance and methods of the study.Chapter Two discusses the relevant theories and concepts and analyzes the present situation of the tax source management at home and abroad.Chapter Three discusses the current situation of tax source management in Y county.Chapter Four puts forward the problems of tax source management in Y County Tax Bureau.And Chapter Five provides the reasons analysis related.Chapter Six is the countermeasures and suggestions for the related problems.Chapter Seven refers to the conclusion and prospect.Perfection of source management has a long way to go.Proceeding from the tax authorities to strengthen the management of tax sources is only unilateral.Although to a certain extent,it can reduce the loss of state revenue.It indeed cannot really make up for loopholes in the management of tax sources caused by the system and regulations themselves.Therefore,how to revise an ideal tax system structure and how to strengthen the taxpayers' own compliance,all these need to be further demonstrated and studied.