营改增对国税系统征管工作的影响财政学专业论文.docxVIP

AbstractThe Abstract The central government decided to carry out the VAT reform instead of business tax． It began in Shanghai on January 1 st 20 1 2，the part of the modern service industry and transportation industry business tax included in the scope of VAT who are the original business tax．Based on the current 1 3％and 17％of the value-added tax rates，added two grade of tax rates．respectively is 6％and 1 1％．Until now reform has successfully completed the previous industry expansion scarf and regional expansion，are marching to me deep waters．，，To replace the business tax with a VAT’’is an important part of“The 1 2th Five vear plan”period of fiscal reform．With the gradual advance of”To replace the business tax wim a VAT”，it affects the Chinas income of VAT and business tax·It highlights the effect of lightening the tax burden for taxpayers，and implementing the structural tax reduction．At the same time，it Can’t be ignored that． The paper in the case of countryside taxation office，represent the condition of the VAT a11d the tax collection adminis仃ation around from the period of”To replace the business tax with a VAT”．The paper also points out the new problems in the collection and admiIlistration in nle course of pilot and gives some suggestions about the tax collection and ailminis仃ation．The paper in the case of one countryside taxation office，with deep researClling base on the principle of VAT and the evolution of tax system，fully described the a series of measures for starting the work about”To replace the business tax with a VAT，，bv tlle ta)【ation o伍ce before and after”To replace the business tax with a VAT”·It also described the change between tax fares before the changing of the tax policies·As the same time．the paper also points out some kinds of problems occurred in the collection and 池iIlis仃ation but explained with management experiences about VAT based on worldwide· the Finally,it is important to give some suggestions about how to manage and lmproVe mode of ta