The Problems And Countermeasures Of The Implementation Of China 's Value - Added Tax Law

The Value-added tax law implemented in china since established the Value-addedtax status as separate taxes levied. The Value-added tax law changes constantly in thepast few decades, it played a value-added tax as a commodity turnover tax, only forthe goods in production and circulation value-added part of the tax advantages.In this paper, the meaning of the relevant processes and the implementation ofthe Value-added law introduced to clarify the importance of value-added law in ourcountry’s tax system. By combining cases and related data,analyzes issues related toimplementation of value-added law arise mainly in the value-added tax lawenforcement departments to get the value-added tax tax-related information, and thelack of coordination and crash trading restrictions exist in other sectors, the main taxcategories to bring small-scale taxpayers and unfair tax burden deduction ofvalue-added tax invoices related to irregularities in the certificate as well as theimplementation of the value-added tax law in order to protect primarily regulatoryresearch techniques. By studying these aspects, combined with relevant examples,suggestion to improve the process of implementation of the value-added law relatedissues, mainly through subsequent value-added tax legislation enhance the contentin the form of value-added tax law enforcement departments and others departmentsto exchange information,to achieve the new situation information collectionrequest,as well as restrictions for large crash transaction reports to reduce the risk ofcrash transactions that will reduce the general taxpayer identification standards,making small-scale taxpayers can be more involved in the Value-added tax lawadvantage and improved security features regulatory technical implementation ofvalue-added tax law proposal.