The Study On The Consummation Of Local Tax System Under The Background Of Replacing Business Tax With Value Added Tax

Since the reform and opening up,with the rapid development of China's economy,fiscal revenue is also growing.Local tax is the main source of local fiscal revenue,not only plays a role in the regulation of local economic development,but also participates in local economic supervision and management activities.In 1994,the reform of taxation system laid the foundation of the basic framework of the local tax system in our country,and achieved fruitful results in promoting local economic development and clarifying the fiscal relations between central and local.After replacing business tax with VAT,the local government's tax revenue structure and the original pattern of local tax system have undergone great changes.Therefore,it is very important to improve the local tax system.In this paper,the local tax system in China under the background of “replacing business tax with VAT" is taken as the object of study.Firstly,this paper summarizes some relevant results,and further elaborates the theoretical basis of local tax,local tax system and local tax system construction at home and abroad.This paper discusses the necessity of the construction of the local tax system from the theory of fiscal decentralization,the theory of optimal taxation and the theory of fair taxation,which lays a theoretical foundation for perfecting the local tax system.Secondly,on the basis of elaborating the present situation of China's tax system,this paper analyzes some problems existing in the current local tax system through detailed data,including the absence of the main tax of the local tax system,the unscientific local tax system,the weakening function of local tax,lack of local tax legislation and tax administration,the imbalance between local government financial rights and management work.And fully learn from foreign developed countries in improving the construction of local tax system advanced experience.Finally,according to the dilemma faced by the current local tax system in our country,this paper puts forward some suggestions for perfecting the local tax system,including the aspects of perfecting the tax laws and regulations,improving the local tax revenue system,cultivating the main taxes and strengthening the collection and management of taxes.Especially in the selection of local subject taxes,creatively puts forward short-term plan and long-term plan,advocates in different periods to take different measures.