Construction Of China’s Value-added Tax Law

In recent years, value-added tax as the largest tax in our current tax system. It not only for the country to raise significant amounts of revenue, but also in promoting the development of socialist market economy in our country, to play the tax on resource allocation function plays a very important role. In spite of this, but our current tax basis for the tax is still based on the end of 1993 by the State Council in accordance with the 1985 National People’s Congress authorized the development of the Provisional Regulations of the value-added tax. Due to the Provisional Regulations on not only in the content too simple and rough, not to apply to the actual needs of the current tax collection and administration in our country and as it itself does not comply with the requirements of statutory taxation principle, so by the consistent criticism of the society from all walks of life, make the VAT law "to take on behalf of the Provisional Regulations on the voice has not stopped. Especially 2015 March of the newly revised "legislative law" clearly defined "the establishment of the tax, the tax rate determine and tax collection and management basic tax system can only make the law", attracted the attention of social all circles of value-added tax legislation, the second session of the Standing Committee of the National People’s Congress also clearly the value-added tax included in the legislative plan of the current session of the National People’s Congress. In this context, the research on the related issues of VAT legislation will not only help to promote the development of China’s value-added tax legislation, but also help to promote the development and improvement of the legal system of China’s value-added tax.The thesis consists of four parts, first part of value-added tax legislation set out the background; the second part of value-added tax the purpose of legislation and legislative principles are analyzed, and that the value-added tax legislation should guarantee the value-added tax neutrality, fairness and efficiency, give full play to; legislative experience of the value-added tax of world advanced countries or regions of the third part of this paper were investigated; the fourth part to value-added tax legislative experience of developed areas as the basis, combined with China’s specific national conditions proposed basic ideas of building the legal system of China’s value-added tax, design the legislative style, entities and administration system reform.