Research On The Reconstruction Of Local Tax System After “Replacing Business Tax With Value-added Tax”

Put forward "deepening the reform of tax system in the third Plenary Session of the18 th CPC Central Committee,improve the local tax system,gradually increase the proportion of direct taxes,in 2017 the government work report that" promote the central and local fiscal powers and expenditure responsibilities to reform,accelerate the development of income division of general plan,improve the local tax system,regulate borrowing behavior of local government,the construction of the local tax the system has been sustained attention.A perfect local tax system can not only bring timely and stable tax revenue to local governments,but also adjust the income distribution and optimize the industrial structure."Replacing business tax with value-added tax" refers to the business tax levy VAT,it began pilot in 2012,until May 2016 to fully push,this reform is not only the reform of the tax system,but also to the central fiscal relations adjustment.The implementation of "replacing business tax with value-added tax" broke since 1994 the establishment of tax system pattern,"replacing business tax with value-added tax" after the original local tax power system,tax system,tax revenue system,taxation system has undergone a lot of changes.In this case,the issue of local tax system once again became the focus of fiscal relations between the central authorities.This article is based on the "replacing business tax with value-added tax" reality research on the issue of "replacing business tax with value-added tax" after the reconstruction of the local tax system,this paper mainly divided into the following five parts: introduction,firstly,the related concept of the local tax system are defined,and find the theoretical basis of the study of the local tax system,the main is the local public goods theory,the theory of fiscal decentralization and tax theory.Secondly,from four aspects of Taxation,tax revenue and administration,analysis of the "replacing business tax with value-added tax" after the local tax system and the status of the existing problems,the main tax division is not reasonable,lack of the main local taxes,tax revenue collection system reform and aggravate the imbalance and other issues are not in place.Thirdly,the French,Japan,Germany,India and Brazil as the experience for reference,from the developed countries and the two dimensions of the development of the characteristics of the local tax system,we hope to find the experience to build our local tax system.Finally,from the optimization of tax power allocation,improve the tax structure,continue to reform the administration system and other aspects of the corresponding policy suggestions for reconstructing the local tax system replacing business tax with value-added tax"put forward: in the tax division,should be appropriate delegation of tax legislative power,reasonable division of the ownership of tax revenue and tax jurisdiction;in the aspect of perfecting tax system the structure,to cultivate the main taxes,taxes and other tax reform and perfect auxiliary;in the administration system reform,should strengthen exchanges and cooperation between departments,to further improve the tax department of the tax service level,and improve the comprehensive quality of tax staff.At the same time,we should also pay attention to the transfer payment by the central government to the localgovernment,complement the construction of the local tax system and improve the transfer payment system.