The Problems And Research Of Value-added Taxes Replaces Sales Tax

This research studies the existing problems and optimization measures in the current tax system after value-added tax replaces sales in China, which has been implemented in China since the last 70 years of the last century, and has a history of more than 30 years.VAT in our country’s development history is actually a reform and opening up and the development of market economy. From 1979 to introduce the pilot to enter the exploration of establishing standard VAT system,which accords with the requirements of the modern market economy operation, China’s value-added tax links closely with the reform and opening up and development of the socialist market economy. Every important reform events in the process of the VAT evolution are in the development of China’s reform and opening-up and market economy the key nodes. "VAT replaces Sales" is an important reform decision according to the new situation of economic and social development, which has profound impacts on the reform of the fiscal and taxation system, the transformation of economic development mode, accelerating the adjustment of industrial structure, and promoting economic growth. But some problems and shortcomings are still existing in the VAT system after "VAT replaces Sales"This paper tries to analyze the effect of the implementation of "VAT replaces Sales’" by analyzing the operation of the "VAT replaces Sales" since 2014. And through the comprehensive analysis of present situation theory and reform experience in VAT tax research at home and abroad, this paper tries to do an empirical study on the problems and optimization measures of the VAT tax system after "VAT replaces Sales".The first part of the paper describes the purpose and significance of the research, the domestic and foreign VAT research,and the research methods and paths.The second part is the characteristics of the development of VAT and the effect of "VAT replaces Sales", which analyzes respectively from the characteristics of the development of VAT, the local overall operation of "VAT replaces Sales", the "VAT replaces Sales" pilot effect, and the impact on the local economic tax.The third part analyzes the main problems after the "VAT replaces Sales",including the problems of the local fiscal imbalance, problems in various industries, the imperfect tax system, and contradictions in tax collection and administration.The fourth part mainly puts forwards the countermeasures to improve the VAT system according to the existing problems.