“营改增”背景下国、地税征收管理范围研究税务学专业论文.docxVIP

万方数据 万方数据 安徽财经大学硕士学位论文 STUDY ABOUT THE SCOPE OF NATIONAL TAX BURAUE AND LOCAL TAX BURAUE AFTER BUSINESS TAX CHANGE TO VAT ABSTRACT Currently, State Local Tax management system is deepening, Camp changed to increase after the pilot implementation of local taxation collection and administration of narrow faces the reality of how to adjust the management of tax and land tax has become the focus of attention. 1994 tax reform, namely the establishment of the Inland Revenue Department and the IRS, respectively, the central tax collection and management, shared between central and local taxes. This is to improve tax collection and quality assurance priority for storage and improve macro-control ability, played a positive role in promoting the central revenue. However, with the rapid development of Chinas economy, the IRS and the scope of the problem is divided on the management of the Inland Revenue Department and more prominent. Such as collection efficiency resulting in lower tax authority, the Inland Revenue increased IRS and contradictions, the two sectoral cooperation difficult, there are problems such as loss of tax revenue, these problems have affectd the proces of collection and management reform. Especially the Camp changed to increase after the pilot implementation, management of land tax atrophy, weakened by the financial places, countries, further deepening the contradictions rent. Based on this, research in the country, Camp changed to increase the background, tax collection and management scope for improving the management of the collection is divided between the State and Local propose ideas for reform. The purpose of this study is to improve the efficiency of the Inland Department and the IRS on the tax administration to take ways to further promote the in-depth reform of Chinas administration system, in order to improve the level of tax collection and make an attempt. In this paper, the literature analysis and case analysis method, the first range of Chi