The Current Vat Reform Study

Tax system reformation has already been important in Chinese economic system reformation. How tax system reforms and how the dominant position of value added tax improves are the more important in research subject. The paper analyzes the problems which appear in current value added tax operation in terms of combining theory practicing policy. It analyzes the trying circumstances of value added tax reformation in northeast region of china and points out the existing problems and insufficiency. It further discusses that the value added tax reformation is the need of accelerating the economic structure adjusting steps impulsing industry structure optimizing updating equity tax payment enhancing enterprises competition strengthening levy management and avoiding stealing leakage tax. It is also the necessarily demand of socialism market economy development.The hot spot problem of current value added tax has been used as starting point in the paper. It mainly analyzes and studies a variety of drawback and problems appearing in the course of the value added tax reformation. And it emphasizes to analyze the problems appearing in trying spot of the value added tax reformation in northeast of china and the influence in outer and internal region of trying spot. It deeply discusses to further improve the principle and whole train of thoughts in our value added tax reformation on the basis of referring to international experience. And it expounds topics as follows: 1. Combine accelerating to expand the scope of trying spot in hieratical step by step manner with strengthening trying spot. Accelerate to consumption model value added tax and at last totally transit consumption model value added tax. 2. Expand the scope of value added tax levy. 3. Reform and innovate the module of levy management and apply value added tax network management.The innovations of the paper are: 1. Analyze the existing problems in Chinese northeast region tax reformation in terms of large amount of data and further research the counteracting and taking out scope in car industry. 2. Discuss the relation between tax system and levy management. Expound and apply value added tax networkmanagement new module. 3. Preliminarily explore value added tax transferring module and expanding levy scope. In research methods, the paper mainly applies normal research and adds positive research. The paper aims at guiding our country's value added tax reformation through researching relevant value added tax theory and supplying reference to our country's value added tax theory and practicing.