Yueyang City, Vat Tax Burden Study

Value-added tax is an important way through which the government organizes financial revenue, makes macro control and promotes economic development. It's the key point that whether value-added tax bearing is reasonable or not, whether it's useful for healthy development of national economy in the process of tax policy-making, and tax system reform. So it's necessary to research the tax bearing of value-added tax carefully and deeply and make the right judgement in order to reform and perfect the present tax system and ascertaining reasonable tax policy and implement promoting function for economic development. It makes sense theoretically to the construction of cameralistics such as researching the status and existing problems of present value-added tax bearing and make the right estimation to the level and structure, researching and summarizing the status and function of tax policy in financial policy. At same time, it makes sense that estimating reasonably th e level of value-added tax bearing to make the government have the ability to promote economic stability and development. The thesis takes Yueyang city as a good example, it compares the whole value-added tax bearing with the one in Hunan province and the whole country, it researches the tax bearing of many industries, enterprises and areas and it summarizes some unreasonable phenomena about the value-added tax bearing in Yueyang influenced by society factors such as unreasonable industry structures and deficiency in governmental attracting investment, influenced by policy factors such as disfigurement of tax-system-design and unreasonable tax policy, influenced by tax collection factors such as plan restriction, fares squeezing tax and irresponsibility of some tax staff. Through analyzing to the reasons of unreasonable value-added tax bearing in Yueyang, the thesis brings forward some suggestions to rationalize the value-added tax bearing in Yueyang such as standardization in economic structure through strengthening the force and flexibility in governmental investment-attracted; making tax policy perfect by adjusting policy, plugging up the leak in tax policy, making up the disfigurement in tax-system-design, rationalizing in tax preference policy; clearing up tax collection by neatening the channel of financial revenue, neatening the relationship between fares and tax, strengthening tax collection, changing the present assignment way in tax plan and assessing system and so on. The thesis offers reference for adjusting economic, rationalizing tax collection, regulating financial revenue in Yueyang city.