Perfecting Local Tax System In Jiangsu Province Under The Background Of The Vat Replace Bussiness Tax

At present,the basic framework of China's local tax system is based on the financial management system which reformed in 1994.System of tax distribution has played a positive role in adjusting "central-local" government fiscal relations and promoting the development of market economy.But,as the "VAT replace Bussiness tax" pattern of local structural changes have taken place in China,how to further deal with relationship between central and local financial allocation,and build incentive and constraint mechanism of local financial resources draw parallel,guarantee benign operation of local government behavior,to become one of the research topic.Jiangsu province is one of China's biggest economic province,is the core of the Yangtze river delta,is in the forefront of the national finance and tax reform,is also affected by the "battalion to add" extremely significantly typical area.In order to take Jiangsu as an example,the study explores the establishment of a local tax system,which is highly representative of the local taxation system,and can also accumulate valuable experience for the reform of the national.Based on the combination of theory and practice,in the domestic and foreign about the local tax system on the basis of related theories,found the theoretical support of local tax system reconstruction,and from China and Jiangsu province local tax system present situation and existing problems of reconstruction of local tax system to conduct a comprehensive system to study the ideas and content,combining foreign experience in the construction of local tax system,reconstruction of local tax system tax principles,objectives,subject selection and implementation of the path,and put forward the corresponding policy recommendations.The conclusion of the main research is:First,the establishment of the local taxation system should improve the legal system of local taxation first,and change the legislative system which is currently concentrated in the central government.Second,in order to adjust the central and local financial powers and reduce financial level,the formation of the central-provincial-cities and counties of tertiary financial structure,improve the fiscal transfer payment system of the central-local.Third,reasonable to build local tax system,within the scope of the medium-term,the combination of the sales tax,consumption tax and vehicle purchase tax as main tax,in the long range,building real estate tax,personal income tax is complementary to the local tax structure.Fourth,to strengthen the construction of tax management system,by continuously deepening the reform of tax collection and administration,construction of tax work pattern,effectively strengthen the tax sources management foundation,relying on the risk management mechanism and the data management system,continuously improve the efficiency of tax collection and administration and tax service quality.