A Study On The Impact Of "Camp" On Local Tax In Kunming

Business tax VAT instead is the inevitable choice of our country tax system reform in the new period, and adapt to the objective requirement of the economic transformation in China, is a systemic engineering in the fiscal system reform, and is accelerating. At present, Business tax VAT instead of short-term effect is very significant, from the above has a certain influence on allowances for local fiscal revenue. After the "battalion to add" how local tax system construction, how to ensure that the local government, after losing their biggest duty have enough revenue to maintain the normal operation and the necessary government financial input, is eager to solve practical problems; Business tax VAT instead should be resolved after missing, local duty division of central and local governments according to the financial powers and responsibilities of financial allocation problem, thereby gaining the support of local government, will be the VAT "enlarge" around reform can ultimately is one of the key success factors. So combining kunming duty land tax revenue structure, characteristics, from the perspective of the development of the future, on the one hand, to develop the local economy, foster new tax sources, duty land tax department around increase revenue, at the same time the unreal, strong collection, potentialities and increasing; Adjust current fiscal and taxation systems, on the other hand, is recommended to design new revenue between the central and local government mechanism, standardize and perfect the current tax return system, increase the intensity of the central transfer payments, establish local taxation, reshape the local taxation system, safeguard the vested interests of local government, in order to minimize changes, to ensure that our city smooth and orderly operation of macroeconomic and financial management system. In this paper, after the "battalion to add" this paper analyzes the influence of kunming local income, from the fiscal and taxation policy adjustment of aspects such as idea, duty land tax department’s response to the targeted countermeasures and Suggestions are put forward.In this paper, we study the innovation of the three, one is the full detailed data, this paper used data are all in 2012-2015, the actual data of kunming duty land tax department; Two novel methods and data analysis based on the two big duty land tax department, across department boundaries, chart analysis was carried out on the camp change before and after the increase of tax; Three is that the solution of the problem on the maneuverability is strong, in this paper, the problems existing in the "camp" instead all put forward the corresponding solution, these measures due to tight and tax management, so the maneuverability is strong.