Research On The Construction Of Local Tax System In Guangdong Province Under The Background Of Business Tax Reform VAT

The taxation system is implemented in 1994.When the tax system is constantly implemented and improved,China has initially established a preliminary local tax system.In the early stage of implementation,the tax system greatly enhanced the financial strength of the central government,strengthened the macro-control capability of the central government to the national economy,enhanced the ability of the central government to provide national public goods,mobilized the enthusiasm of the local government,further improved the transfer payments system and greatly promoted the economic development at that time.However,the tax system brings a positive effect to our country.The fiscal management system of the tax-sharing system is still at the initial stage,which can not go further and derive a lot of problems,such as local government land finance,local fiscal revenue shortage and invisible liabilities.In order to further promote the adjustment of economic structure and establish a scientific and taxation system,the Third Plenary Session of the Eighteenth Central Committee of the Party pointed out that it should speed up the reform of the fiscal and taxation system,match the central and local financial and administrative rights and construct the local tax system.In the party and the country's "top-level design",on May 1,2016,China's comprehensive increase in operations,take an important step in fiscal and tax reform.After the increase,the sales tax of the local tax system will be completely out of the stage of history.However,the disappearance of the business tax as the largest local tax,in the long run,is conducive to the further advancement of fiscal and taxation reform,but in the short term,it will affect local tax revenue,affecting local and local public goods.Guangdong Province is the largest province of China's economy,is the economic "vanguard",has always been the first one.After 1994,Guangdong local economic vitality has been inspired,the cause of vigorous development.However,with the advancement of the new situation and the new economy,the primary tax-sharing system also restricts the economic vitality of Guangdong.Guangdong Province is confronted with more and more local public service expenditure,while the growth rate of local fiscal revenue is limited.Therefore,this paper studies the current situation of the local tax system,analyzes the existing problems of the local tax system in Guangdong,and puts forward the legal structure of the local tax system,strengthens the tax collection and management and ensures the tax revenue of the local government,combined with the scale of tax revenue and tax revenue structure in Guangdong These three points to build the Guangdong local tax system.Based on the theory of fiscal decentralization and the specific situation of the whole country and Guangdong,this paper studies the construction,starting point and purpose of the local tax system to promote the local government to provide public goods and public services more actively and effectively.