Research On The Construction Of Local Tax System Under The Background Of "Business Tax Replaced With VAT"

With the deepening of the new round of tax reform,to promote the reform of the national tax collection and management system,as well as to complete the Replacing business tax with value-added tax(VAT),which made the forced mechanism for a local tax system.Currently,how to adapt to New normal economic development and the reform of the taxation system,to establish and perfect the local tax system,guarantee the available financial resources,has become a realistic problem to be solved by the central and local governments.It is of great practical significance to build a local tax system,to create a fair and uniform tax system environment,regulate the relationship between the government’s revenue and expenditure,and mobilize the enthusiasm and initiative of all aspects.Based on replacing business tax with value-added tax(VAT)pilot work this paper IN 2012,Focusing on the research topic of the local tax system which attracted the attention of the community.Drawing lessons from the research results of relevant scholars.Based on the economic and tax data of Binzhou city in Shandong Province,By means of literature research and statistical analysis,through the longitudinal comparison over the relevant economic tax data,comparing tax data of different counties,between different data index proportion analysis,comprehensively and intuitively describes the effect of replacing business tax with value-added tax(VAT)for Binzhou local financial resources and the chain effect of the policy brought to the local tax department for tax collection and administration.The paper makes full use of the advanced experience of United States,Germany,Britain,Japan and so on.It targets on countermeasures for the construction of the local tax system after the business tax replaced by value-added tax(VAT),put forward a clear division of powers and financial authority,the appropriate expansion of local government tax right,to strengthen the local tax legislation work,to clear the main local taxes,strengthen the informatization construction and so on.