Analysis Of The Integrality Of The Value-added Tax Chain In China

Since the tax reform in 1994,the value-added tax has been a main part of the tax system in our nation and is playing a key role. Though the value-added tax system succeeds partly in eliminating double taxation,creating equitable competition condition and collecting steady fiscal revenue,problems like the tax unjustness and unneutrality,eliminating double taxation incompletely,false filling special VAT invoice and serious tax evasion are still the focus. In this paper,the author analyzes the integrality of VAT chain in our nation comprehensively,and points out that the half-baked VAT chain is the root of VAT problems. We can resolve these problems only by improving the integrality of VAT chain. This paper is composed of five chaptersIn chapter one,the author mainly introduces the background and the meaning of study,the survey of relevant study,the structure and the contribution and fault of this article.In chapter two,the author defines the concept of VAT chain and the mechanism of VAT chain,and points out that keeping the integrality of the chain is the precondition to realize the advantages of VAT.In chapter three,the author compares other country's VAT chain in five aspects and summarizes the international experience in improving the integrality of VAT chain.In chapter four,the author looks back the process of the establishment of the VAT chain in our nation,analyzes the integrality of VAT chain,points out five half-baked aspects of VAT chain and analyzes their influence.In chapter five,the author analyzes the necessity,feasibility and the path of improving the integrality of VAT chain,then comes the suggestion. Firstly we should expand VAT chain intensively,which includes the expansion of the scope of normal taxpayer,improvement of the preferential policy of VAT. Secondly,we should expandVAT chain extensively,by expanding the scope of value-added tax and the scope of VAT deduction. At the same time,we should innovate the levy management of VAT so that we can improve the ability of ensuring the integrality of VAT chain.