Research On The VAT Collection Efficiency Of Individual Industrial And Commercial Households In Q City L District

Since the completion of local tax cooperation and merger in China,with the arrival of the14 th five-year plan,the tax department has continuously reformed the tax collection and management system in the process of further synthesis.On one hand,with the completion of replacing business tax with VAT,the proportion of VAT in various taxes is increasing day by day.On the other hand,individual industrial accounts for a large number of various tax subjects,but the tax burden is relatively small.Therefore,improving the collection efficiency of VAT of individual industrial and commercial households will help to standardize tax management and improve tax compliance.The collection efficiency of VAT for individual industrial and commercial households is affected by many factors.Under the current social and economic environment,the construction of an effective evaluation system of VAT collection efficiency of individual industrial and commercial households can effectively improve the VAT collection and management level of individual business in the tax system.This paper takes the VAT collection efficiency of individual industrial and commercial households of L District Taxation Bureau of Q city as the research point,and compares and analyzes the VAT collection efficiency of individual industrial and commercial households in multiple years and jurisdictions,putting forward targeted suggestions for improving the collection efficiency of VAT for individual industrial and commercial households of L District Taxation Bureau of Q city.Firstly,this paper concludes the research background,objection and meaning,summarizes the research status and comments at home and abroad,summarizes the overall idea,main content and research methods,and explains the research characteristics.Secondly,define the concepts of individual business,VAT collection and management and VAT collection efficiency,introduce the basic overview of Q City L district Tax Bureau,clarify the current situation of VAT collection of individual businesses of Q City L district Tax Bureau,and put forward the existing problems of VAT clustering and regulation of individual businesses of Q City L district Tax Bureau.Thirdly,establish the principle of index construction,construct the VAT collection efficiency system of individual businesses of Q City L District Taxation Bureau from three aspects of economy,income and cost,and determine the index weight by Entropy method.On the basis of selecting data samples and analyzing data sources,the collection efficiency of VAT for individual industrial and commercial households in the charge of each tax office of L District Taxation Bureau of Q city is calculated by FCE,and the reasons for the imbalance of the collection efficiency of VAT for individual industrial and commercial households in different jurisdictions are analyzed,providing preliminary data basis for the formulation of suggestions on improving the collection efficiency of VAT.Finally,it puts forward some suggestions on optimizing the collection efficiency of VAT for individual industrial and commercial households of L District Taxation Bureau of Q city from the four aspects of system,technology,service and talents.