Legislation Research Of VAT Under The "Business Tax Reform VAT" Background

Tax reform and tax legislation are the both sides of a coin indivisible.Tax reform focused on the economic perspective,but the need to adhere to the guidance of the rule of law;tax legislation focuses on the level of the rule of law,will according to the results of the reform as the basis.The former is the foundation;the latter is the sublimation.That is embodied into all practical innovation.To whiter then,business tax change into value-added tax and the VAT legislation seems like this logic.This is the original intention of my thesis and purpose meaning.The common goal is success in the modernization and the rule of law of the tax system.Since October 2013,the value-added tax was considered into the legislation process on the 12 th session of the standing committee of the National People's Congress legislation.The Fourth Plenary Session of the 18 th CPC Central Committee drafted the majorissues concerning comprehensively advancing rule of law and in the economic reformation time,the urgency of VAT law is obvious.On the other hand,2012-2015,our country has entered the "new normal" economy transitional adjustment,the very important macroeconomic situation.The essay will summary "business tax paid VAT" pilot reform.According to China's economic development planning requirements,assess their value-added tax legislation experience,comprehensively interpret the modern VAT system and the mechanism of structure and intended to promote value-added tax legislation,then build the value-added tax law in our country.This is the first research purpose of this article.The value-added tax law in all countries?regions? is different.Besides the different tax law,the form of the adopted subject is also different.This paper will learn the basic principle of modern tax system,and go deep into the background of the VAT system.This paper also tries to find the rule which support modern VAT system,the value-added tax structure theory and legal practical applicable principle.Clarify the forming reason and its developing trend.Meanwhile,to explore the key points and difficulties in value added tax legislation,clarify the needs of China's economic transformation and value-added tax legislative idea and on this basis for the future framework system design of the value-added tax law in order to realize the steady development of the tax law in our country.The main research contents are as follows:The firstly: mainly to our country tax legislation the necessity,feasibility and difficulty of argument.First of all,summarizes the development and reform of value-added tax system in China.Second,discuss the basis of building modern VAT,the VAT legislation purpose,and how to resolve the limitation of the turnover tax system.Again,the value-added tax into the legislative system in our country should solve the problems and implementation strategy.The secondly: The background of VAT legislation difficult on “Business tax reform VAT”.This chapter discusses how to promote the “Business tax reform VAT obstacles in the state.Meanwhile,"camp to add" reforms of the VAT legislation more side effects.Because this article VAT legislation research is in the "battalion to add" reform under the background of research,comprehensive summary "camp to add" legislation to improve the system of value added tax,value-added tax can't walk into solving phase of controversial issues,provides the solution.This chapter mainly aims to summarize and analyze the "battalion to increase" the background,significance and the present situation of reform,the many facets of the value-added tax legislative effect,analyze the significance of VAT into the legislation and the main conclusions.The third one is the outside of the VAT legislation.Has analyzed the France,Britain,Japan,Taiwan,the main countries?regions? of Anglo-American law system and continental law countries?regions? the legislative practice of value-added tax law.At the same time,the birthplace of the value-added tax system is introduced in the paper,the origin and evolution process of the system,illuminates the VAT originated in France,mature in the European Union,applied in developed economies and developing countries?regions?.Outside countries?regions?,the formation of the value-added tax system,tax rates,tax scope,source of law,legislation and reform process,the respect such as export avoid touch drawback regulations give local,provide reference for the construction of the value-added tax law of our country.Finally,suggestions on our country modern value-added tax law basic principle,namely value added tax neutral principle.This thesis in Chapter 5,the modern type value-added tax must follow the value-added tax system of neutral principle.When discussing constructing VAT legislation,value added tax neutral principle separately for a chapter in detail.Including,the study of China's value-added tax non neutral effects reflect,construction standard and content of our country's neutral effect of value added tax that should be established in our country has a neutral effect of the modern type of value added tax.Chapter 6 is the last main one,which is the construction of modern value-added tax.As the focus of the thesis and innovative part of tax legislation and tax law enforcement,however,perform the value-added tax.Intent of this chapter in combination with the practical effective,academic research and legislative practice to serve the country and the needs of the taxpayer,embedding the VAT tax system within the framework of value added tax legislation,at the same time to the effectiveness of the tax law,in a single tax law under the framework of constructing the value-added tax,balance of tax system of national economy and the taxpayer's interests.Include: the basic principles of tax legislation,tax legislation of concrete building,VAT taxpayers' rights and status,rights of tax management for approval and deducting the taxpayers of the definition,simplify the VAT tax collection and administration,taxpayers relief rights prescribed in the supplementary provisions of the specific matters,the perfection of legislation related supporting system in the process of VAT,a series of plans and Suggestions are given based on the above content.