Research On The Chinese Value-added Taxation Police Of The Small-scale Taxpayers

Since the tax reform in 1994, value-added tax paying of small-scale taxpayers has been in the stage of "rule of man". After more than 10 years of development, China is in a critical period of vigorously promoting the "rule of law" , because small taxpayers occupy over 90 percent of all taxpayers and a large number of small enterprises and individual industrial and commercial households are managed as small-scale taxpayers. Due to the reasons of the policy itself and the weak implementation, its impossible to achieve the goal of governing the tax legally in the collection and management of value added tax paying of small-scale taxpayers unless to reform the relevant policy and carry out strict management and heavy penalties. This article probes small-scale taxpayers VAT policy from the perspective of public policy.The first part introduce the main meaning of select this subject, and give a brief description of the situation by the previous studies scholars, put forward this innovation and research methods.The second part is comprehensive description of the small-scale taxpayers policy, the conception were defined, the relevant policy were simply described ;The third part analyses the policy issues caused from the angle of policy fairness, efficiency and implementation. Then it specific analyses the unfair problems of the higher pay the value added tax paying of small-scale taxpayers , can't minus the tax of payout and can't write the added tax special paper himself, the low economic and administration efficiency. Combining with the actual collection and management, it interprets the tax administration, the tax collecters and the tax payers existing problems of the police implementation .The forth part is the cause analysis on the legal reasons and the implementation reasons of policy, and devided the legal reasons into the cause of lower law decided , the cause of policy issues no linked, the cause of policy decide the right of the taxpayer, the cause of policy decide right of the decider and the knowing and obey the policy. The police implementation reasons of policy is specificly analyses the tax administration itself reasons and the out reasons, the tax collecters reasons , the tax payers reasons and the social , government reasons etc.The fifth part puts forward the solutions to the policy issues through studying international experiences and effective practices as well as domestic actual tax collection, bring out the higher law to hence the police implementation, reform the added tax policy to bring the higher efficiency and the higher fairness, reform the law of tax collection and the relevant law to the higher collection, hence the management into tax government to bring the higher efficiency, reform the tax devide policy to the higher link of the tax policy and the tax work.