Study On The Choice Of Main Tax Category Of Local Tax System After The "Replacing The Business Tax With VAT"

In 1994 our country has carried on the system reform and established the new management system of the fiscal and taxation.The tax reform reestablished the relationship between central and local government financial allocation,in accordance with the principle of property rights and powers to match the tax division between the central and the local,initially formed the local tax system which takes the business tax as the main tax,simultaneously effectively promoted the development of local economy.With the gradual change of business tax to added-value tax,the cancellation of the business tax throughout the country,making local governments will lose its main source of tax,the main position of local taxes will also be empty.which will lead to local government financial resources reduce,cause that the local government financial resources can not meet the expenditure range,which can cause a variety of short-term behavior of local government,is not conducive to the development of local economy.In addition,it is not conducive to the development of local economy.Therefore,it is very important to re-select and nurture the new local tax main tax to optimize our local tax system.But in the choice of time to consider is a short-term option to temporarily solve the local government's financial gap or long-term cultivation to achieve long-term stability of local tax revenue.To choose the main body tax in local taxes is a complex process.We need to consider the impact of economic development level,economic operation mechanism and tax collection and management level on the choice of the main tax types.After comprehensive analysis and reasonable conclusion,we put forward the short-term and long-term options respectively.In the course of the study,this paper is divided into five parts:The first part introduces the research background and significance of this paper,the current research situation at home and abroad,research content and research methods,as well as possible innovations and shortcomings.The second part,first of all,the concept of local taxes and the main body of local taxes is defined,and then explains the basic characteristics of local taxes and the main body of local taxes,on this basis the main factors affecting the choice of local taxes are analyzed.The third part compares the changes of the main taxes of the local tax before and after the business tax to added-value tax,and then analyzes the impact of the business tax to the local tax system,including the impact on the local tax revenue and the influence on the local tax collection and management,and then put forward some main problems about selection of the main body of local taxes.The fourth part is the foreign comparison and experience of the choice about the main body of local taxes.It mainly describes and introduces the choice of the main types of taxation of decentralized state,centralized state and decentralization and mixed state,and sums up the choice of the main body Practical experience of taxes.These experiences are mainly:one is the division of tax right should be in accordance with the national political structure,the second is the division of tax should reflect the principle of efficiency,the third is the choice of main body tax has a source of income stability,the number of variety,four is the unified local taxation legislation.The fifth part is the policy recommendations.Through the analysis of the previous study,first of all,the paper puts forward the prerequisite for the selection of the main categories of local taxes.Secondly,the paper analyzes the feasibility of the two options of the short termselection of the local tax main categories.It mainly analyzes the aspects of the substitution effect of the tax revenue.Then we can make a theoretical analysis about the proportion of the value added tax in the central and local government to 50:50 or make the enterprise income tax as the main tax in the short term.Then,the paper analyzes the feasibility of the real estate tax which is the long-term choice of the local tax.However,the current real estate tax revenue can not meet the Local requirements for the main categories of tax.so,the paper estimates the property tax revenue after the reform.It can be concluded that the property tax after the reform can be used as the main tax of local tax and put forward the relevant reform proposals.