Study On The Selection Of Main Local Tax After Replacing Business Tax With VAT

The advance of "replace business tax with value-added tax" is in order to comprehensively promote the healthy development of the economy and reduce the tax burden on enterprises.However,after the comprehensive implementation of "replace business tax with value-added tax",the business tax as the main tax category of the local tax was canceled,important changes in the local finance income source,rely on value-added tax sharing way into proportion increase,and the lack of tax sources of itself.But local governments need a independent tax power facts are undeniable,the need to create a new local duty.For further fiscal and taxation system reform in our country,perfecting local tax system is particularly important.Based on the theory of fiscal decentralization and local tax selection of relevant theoretical basis,and compared the United States,Germany,Canada and Japan and other relative perfect state local tax duty selection situation,put forward the choice of local tax in our country should conform to theories and combining the actual economic development status in our country,this paper design scheme of the property tax levy condition and measure after,think that our county property tax can be incorporated into the body of the local tax considerations.