A Study On Realizing The Stability And Growth Of Yunnan Local Tax Revenue Under The New Situation

Since the reform of the tax system, business tax has been as the main local tax that is the main source of local fiscal revenue. However, implement the policy of structural tax cuts to "to replace business tax with value-added tax(VAT)" as the representative began in 2012.Although the reform eliminate the double taxation and reduce the tax burden of enterprises, it has a serious impact on the local tax system. "To replace business tax with value-added tax(VAT)" makes the main category of local tax loss and poses a serious threat to the stability and growth of local tax revenue, which makes overstretched local financial more compact. Under this background, taking Yunnan as the concrete research object of study to ensure that the government ’s rigid expenditure, seek the way to achieve stability and growth Yunnan local tax revenue, It has a strong practical significance and application of the reference value.In the background of "to replace business tax with value-added tax(VAT)", the realization of the stability and growth of tax revenues and ensure the stability and growth of the local financial revenue is the urgent need to address the current local government issue. But public opinions are divergent about this issue. This paper hope that through this study, taking Yunnan as the concrete example analysis, comprehensive use of various methods of standard analysis method, empirical analysis method and comparative analysis method, take Yunnan as the concrete example analysis of thorough analysis, some methods and analysis of Yunnan based local tax revenue growth and stability of the difficulties in the thorough reference from home and abroad to achieve the local fiscal revenue growth and stability, on the basis of the stability and growth of the Yunnan local tax revenue made more pertinent policy suggestion.Features of this paper focus on the following aspects: First of all in terms of article topics, with promoting of "to replace business tax with value-added tax(VAT)" 、local financial authority and powers escalating conflict and decreasing depletion of land revenue and other new situation, study on Yunnan local tax revenue to achieve stability and growth has a strong practical significance; Secondly, on research methods, in this paper, the author used comparative analysis, through internal and external comparative analysis of local tax revenue situation was better grasp of Yunnan; Finally, in terms of issues analysis, this paper combined classical theory and reality perfectly...