Research On The Problems Of VAT Group

VAT group tax is to allow a number of independent taxpayers with a common control of tax consolidation,for the EU,Australia,New Zealand and many other countries adopted.Group tax system obvious advantages.On May 1,2016,China fully rolled out the pilot reform of business tax reform and value-added tax levy.Article 7 of the Measures for the Implementation of Pilot VAT for Business Tax Reform explicitly states: "Two or more taxpayers approved by the Ministry of Finance and the State Administration of Taxation may consider a taxpayer to merge and pay taxes,Ministry of Taxation and the State Administration of Taxation separately formulated." This article provides for the introduction ofinternationally accepted value-added tax group tax system.This paper firstly makes a theoretical analysis of value-added tax groups.The implementation of VAT taxpayers has obvious advantages for enterprises and governments.It enhances the tax neutrality,improves the tax system,reduces the levying cost of the tax authorities,and helps the enterprises Group to increase cash flow,enhance the competitiveness of enterprises.Then,it analyzes the history and present situation of VAT taxpaying in our country.No matter in the era of business tax or business tax reform,many policy documents in our country contain provisions for compiling tax policies.However,the current trend of enterprise group development is obvious.The relevant details of the current tax collection and tax policies are not perfect and can not meet the current tax demand.The main issues are the current summary of the tax policy is relatively narrow,more difficult in the implementation of the western provinces,the relevant policies are not perfect,there are differences with the summary of tax methods,the summary tax policy details,the management approach is not clear.The rise of emerging industries such as enterprise group management and network operation,and the demand of enterprises for lowering the management cost have put forward new requirements for perfecting the group tax payment system.Therefore,both theory and practice urgently need to perfect the tax payment system of China's VAT group.Therefore,we will introduce the background and advantages of the tax system of the VAT groups in EU countries such as Belgium,the Netherlands,the United Kingdom,Australia and New Zealand in detail,as well as the impact on the parties and the current system such as taxpayers' Scope,geographical scope,organizational form,anti-avoidance and other regulations.Finally,based on the national conditions of our country,the article puts forward that our country should learn from the mature international experience and through the continuous reform pilot,timely introduce the VAT group.The basic idea of implementing VAT taxation in our country should be in line with the spirit of the 19 th National Congress of the Communist Party of China and the creation of a fair market environment and to gradually push forward the policy guidance.The specific proposal is to conduct selective registration.The form of member organization should not include individuals and trust companies.The scope of the industry should include all taxable industries in China.The scope of the industry should include all taxable industries in China.The geographical scope should be limited to China.The access standards should reach 50% of the "control" level and anti-avoidance measures should be implemented.In addition,the VAT tax system is a complex system of change,the effective formulation and implementation of all aspects of the need to cooperate on the one hand,it is recommended to adjust the tax division of value-added tax on enterprise groups to pay according to the factor coefficient method,The size of the contribution principle,the lateral distribution between regions,on the other hand,for the current tax collection high cost,low technical standards for tax collection and management,should speed up the construction of tax collection and administration of information,and promote the implementation of Golden Tax Project.To strengthen the integration of tax collection and management and modern science and technology,to create an efficient tax collection team,training professionals and other aspects of perfection,lay the foundation for the introduction of value-added tax group tax system.