The Location Of Government's Economic Responsibilities In The Transformation Of Value-added-tax Reform

Since july 2004,the transformation of value-added tax pilot reform first began in the old industrial base in northeast which have promoted to all-around.Value-added tax at the process of transformation of the problem exposed,Have a lot of scholars from different angles have been studied,But from the perspective of the government's economic functions to study the positioning of value-added tax transformation problem still inadequate, In this paper, this positioning of government functions from the perspective of the system of value-added tax transformation on Government's commitment in the positioning problem.In view of the importance of value-added tax invoice management therefore part of a separate analysis. Tax collection and management of the problem exposed in closely with the administrative law, This article attempts to tax in transition with questions of administrative law principles and ideas for discussion,Hope that a comprehensive value-added tax on China's transition to provide some reference.The main body of the paper is inherently linked by the three parts, The first part of our value-added tax are the necessity and feasibility of restructuring, From the transformation of the necessity and feasibility of two parts to start on,Proof of our value-added tax transformation of the urgency and practical significance, So as to lay the foundation for the following exposition. This article discusses the second part of the value-added tax in transition difficulties and lack of government's economic responsibilities, Through this part of the discussion arising from readers on China's value-added tax transformation of the problems faced by knowledge and thought.