Research On Value-added Tax Issues And Countermeasures Of China' Current Tax System

This article studies the issues and countermeasures of China' current tax system of value-added tax. Since 1994, we have carried out the value-added tax, which plays a positive role in raising financial funds, strengthening macro-control and promoting efficient allocation of resource. But in the implementation of the last 10 years, the problems of the value-added tax, which is an important means of economical transaction, expose the deficiencies in the design of its tax system. In view of this, as we are gradually entering the international economic globalization, it is urgent for us to reform the tax system of value-added tax. The writer tries to analyze the tax system of the value-added tax' practical operation in current situation, integrate domestic scholars' previous studies, draw on the theory and experiences of international tax system of value-added tax., and make empirical study on the current problems existing in the tax system of value-added system and the countermeasures. The reforming scheme will be more conducive to the socialist economic system and play a regulating role of taxation as a lever.The paper firstly presents the purpose of the study and its significance, the situation and research methods of the domestic and international value-added tax, and the innovative viewpoints in the introduction. Then the following text is divided into three parts:The first part is the basic theory of the value-added tax. It is introduced from the following five aspects: the connotation,feature and function,classification,general principles and rise,development and current situation.The second part analyzes the main problems of China' current value-added tax, which are the narrow scope of taxation, duplicate taxation problem, high standard of two categories of taxpayers and existing tax deduction.The third part is about the countermeasures on China' tax system of value-added tax. In this part, the writer firstly states the experience and enlightenment of the international value-added tax. Then, the writer puts forward the countermeasures to improve the tax system from expanding the scope of value-added tax, implementation of value-added tax from production type to consumption type, reshaping the taxpayer' identification standard and corresponding treatment, and perfecting China' deductible mechanism of value-added tax.The innovation of this article is that the writer has engaged in tax work for several years, uses the theoretical knowledge of public management, examines the current problems existing in tax system and proposes feasible proposal. For example, the contradictions of taxation scope between different tax departments; the exposure of tax deductions in real tax management; the transition problems of value-added tax in central and northeast regions; and the differences between small-scale taxpayers and general taxpayers. The writer analyzes the causes and manifestations of the problems and its negative impacts from her practical experience and public management knowledge. On the basis of this, the writer proposes feasible countermeasures to perfect the tax system of value-added tax.