Research On The Influence Of "Business Reform And Increase" On Local Government Fiscal Revenue

To deepen the reform in an all-round manner is the most important task of the government.In its "13th Five-Year Plan",the government proposes to further establish a modern tax system that scientifically defines taxes,and which is sound in law and standardized in fairness.After years of development,China has established a relatively stable tax system,but compared with developed countries,China’s tax system is not yet sound enough,and the tax system reform needs to be further deepened." replace business tax with value-added tax(VAT)" will fully impose VAT on the products and industries that originally collected sales tax and lower the tax rate of relevant VATs.This is the inevitable result of the development of the state tax system to a certain stage.It is also the necessary choice for deepening the reform of China’s taxation system and important content.The implementation of " replace business tax with value-added tax(VAT)" can further improve the tax system to eliminate duplication of taxes to bring business costs increase;help stimulate the vitality of enterprises,promote industry toward more refined direction,boost the healthy and coordinated development of the national economy.This is of great significance to promoting the readjustment of the industrial structure and raising the national economic strength.This article starts from Tangyuan county the full implementation of the "achievements of replacing business tax with value-added tax(VAT)" pilot reform for a year and,by Marx’s Chinese of perspective to observe the intention and development of national comprehensive implementation of "replacing business tax with value-added tax(VAT)" policy,from the "replacing business tax with value-added tax(VAT)" to analyze the internal structure of "replacing business tax with value-added tax(VAT)of Tangyuan County local government revenue,and puts forward the effective implementation way of replacing business tax with value-added tax(VAT)".Through the influence of "camp to increase" on the local government,we further analyze the impact of tax reform on promoting the development of the third industry and the adjustment of regional industrial structure.From the perspective of government innovation service,this paper is trying to innovate.