Study On The Reform Of Tax Collection And Administration Organization In L City After "Replacing Business Tax With Value-added Tax"

According to the regulations of "Circular of the State Administration of Taxation of the Ministry of Finance on the Comprehensive Promotion of the Pilot Project of Business Tax to VAT(Fiscal and Tax[2016]36)",since May 1,2016,the pilot project of changing business tax to VAT(hereinafter referred to as "business tax to increase")has been launched nationwide,since then,"Business Tax to Value Added Tax" has realized four steps of implementation,and has completed a thorough expansion to the whole industry and the whole country,at the same time,it also marks that the business tax has completely withdrawn from the historical stage.Two years later,in 2018,China implemented the reform of the collection and management system of state and local taxes,the state tax and local tax institutions at and below the provincial level shall be merged to undertake the duties of collection and management of various taxes and non-tax revenue in their respective areas.This is another major change in the history of China's fiscal and taxation system reform after the "tax-sharing system" reform in 1994,and it is of great significance to improve China's fair and scientific tax system,promote industrial upgrading and optimize economic structure.In this paper,the background of the formation of China's fiscal and the manifestation of levy management organization,and the policy of "Business Tax to VAT" are taken as the starting points,by studying the changes of tax revenue and personnel settings before and after the "Business Tax Changed to Value Added Tax" of the State Tax Bureau and the Local Tax Bureau of L City,especially,it analyses the problems existing in L city's tax authorities and the direction of reform,combined with the double leadership and management system of the State Administration of Taxation and the people's governments of provinces(autonomous regions and municipalities directly under the Central Government),which was implemented from top to bottom after the merger of institutions in October 2018,to discuss the trend and scientificity of the reform,and put forward specific policy recommendations for the prominent problems existing in the current reform of L city's tax bureau.This paper is divided into five chapters:Chapter one is the introduction,this paper mainly expounds the research background and significance of this paper,and introduces the research status of tax reform at home and abroad,at the same time,the research methods used in this paper are clarified;In the second chapter,on the basis of introducing relevant concepts,the tax collection and management institutions under the "tax sharing system”and "integrated tax system" are discussed respectively;Chapter three mainly takes L city's tax system as a typical sample of grass-roots tax institutions,and analyses the current situation of tax reform;Chapter four chooses three representative cities in the reform of collection and administration institutions,and introduce the experience of tax collection and administration reform;The fifth chapter is the focus of this paper,aiming at the drawbacks and problems raised in chapter three,and taking the experience of other cities in chapter four as a reference,this paper puts forward the reform countermeasures of tax collection and management institutions in L city,which is also the innovation of this paper:(1)Using the new public management theory and comparative analysis method,this paper puts forward some countermeasures to settle down the staff smoothly and reduce the redundant staff step by step after the merger of institutions.(2)Applying the flat organization theory and tax compliance theory,this paper makes an analysis of the organizational situation of L city's institutions after the change of "business tax to value added tax"and then come to the specific means of streamlining the organization.(3)Using dialectical reference method and based on specific data list,drawing lessons from the reform experience of Shanghai FTA and Guangdong FTA,this paper puts forward the idea of unified information management and strengthening the team building of tax team.