Improve The Value-added Tax Reform Thinking

1,The initial motivation of the studyMarx said that the tax was milk that was used to feed the government .He thought that the tax was the foundation of economy of the organs of state power.For this reason,the tax is the base of the shape and development of a country . A county should have not existed and haven't developed if the tax were not existent.The position and function of tax are more important than before in the modern market economic country. Besides remaining motion of the organs of state power, the tax has many other functions. For example,the function of distribution of resources, the function of distribution of income, the function of stable and development. Because the tax is so important, the reform of taxation system often becomes the focus of people's attention.The chinese government carried the reform of taxation system when the chinese communist party raised the strategy target of building socialist market economic system. The scope of the reform was very extensive. The range of the reform was wide. The contents of reform was substantial.The reform was thorough transform of the old taxation system.There has been seven years since the new taxation system was carried out. In summary, the reform of taxation system was successful.The hoped-for target was achieved. But there are some shortcomings in the taxation system.Because the present writer has been working at national tax office, and has understood the current satuation and the problems of the new value added tax system.How should we solve the problems? How should we improve the problems? and how should we do ? what should we do ? These questions force me to think them over and study them. So that I wrote this thesis.2,The significance of the study First of all, it is necessary to improve current value added tax system for further improving current taxation system in our country. Because the value added tax is the important part of the current taxation system. So it is necessary that the current value added tax system is studied and improved , and the main contents are added as well.Secondly, it is necessary to improving current value added tax system for maintaining sustained growth our government revenue . Because the value added tax is fifty percent of industrial and commercial tax .So that the current system of value added tax should be improved.In addition , the study and improvement can make the value added tax system further conform to international conventions. The value added tax is a new international category of tax. It can impose tax in many inter- mediate links, and it doesn't repeatly impose tax . That lets imposing tax close ties with deducting tax and makes them take shape an organism. There are defects in the design and operation of the current value added tax in our courtry . Because the current value added tax in China is different from the international value added tax that has been carried out extensively. It will be much important that the current value added tax system is reformed and improved .3,Main contents and viewpointsThis article consists of five parts.The basic survey of value added tax is discussed in the first chapter.I introduce the fundamental concept of value added tax at first.the basic principle of shaping value added tax and added value are discussed follow. The present writer classifies the value added tax into three types,the productive type,the income type and the comsumer type. According to types of the value added tax, I analyse and compare them. At last, the present writer explains the advantages of the value added tax.In the second chapter, according to the current satuation of the value added tax in our country, the present writer explains the procedure of performing the system of value added tax and the achievement of the new system of value added tax. The present writer discusses the reason that the government choised the productive value added tax before.The third chapter is one of the important parts of this thesis. The present writer focuses...