The Choice Of Major Tax Types Of Local Tax Under The Background Of "Replace Business Tax With Value-added Tax"

Although the tax-sharing system reforms have basically streamlined the distribution of income between the central and local governments and strengthened the central government's macro-control capabilities.However,in the actual operation,there are still problems such as the imperfect system of the tax sharing system,the fact that most local tax types are small in size,income is fragmented,and the powers of financial authorities at all levels do not match.On May 1,2016,the change of business tax to the value-added tax referred to as “campaign increase” was a great blow to the local tax system that used business tax revenue as the main tax revenue.The change in value-added tax during the initial period of reform was not significant.However,after the transition period,the local tax system will inevitably require strong main taxes to support stable local fiscal revenue.Moreover,the report of the 19 th National Congress also clearly stated: "Deepen the reform of the tax system and improve the local tax system." Therefore,further local tax reform is imperative.Among them,how to choose a scientific and reasonable main tax for local taxes is also a key issue.The selection of the main types of local tax taxes requires comprehensive consideration of various factors such as local taxation rights,level of taxation,and level of economic development.This paper combines the assessment of local government revenues before and after the increase of the “business-to-business reform” and the impact of taxation on the taxation of local taxation agencies.Qualitative analysis and quantitative analysis are used.In combination with economic theory,this paper proposes short-term and long-term two-category taxation options and gives supporting recommendations.This article is divided into five parts.The first part introduces the research background,significance,research status at home and abroad,research contents and research methods,and possible innovations and deficiencies.The second part defines the concept of local tax,discusses the theoretical basis for the existence of local tax system,and further provides the necessary conditions for tax types of local taxes and foreign reference experience as well as the factors affecting the selection of the main tax.The third part introduces the local tax system of our country: it introduces its structure and tax revenues and the specific gap between before and after the calculation of “increases in revenue from the camp” explains the unsustainability of the value-added tax in the five-fifths division and analyzes the increase in the value of VAT.The impact.The fourth part compares the characteristics of resource tax,consumption tax,real estate tax and the characteristics of the main taxes respectively,and calculates and analyzes the income of the three types of taxes.The fifth part concludes the short-term reform of consumption tax and long-term construction of real estate tax as the main types of taxes,and gives relevant reforms and suggestions for improvement.It also puts forward relevant proposals for supporting reform of local taxation system: granting provincial governments appropriate legislative power and improving Financial transfer payment system.