Research On The Petition System

tax can be compared to the last-year amount of tax. To be more accurate, this reform should be taken as the value added tax extension reform, taking the feature of the regionally-favored tax policy.The scholars from the academic circle think the initiative mode of thought "according different stages, industries and regions" actually is to take the added value tax transformation reform as the tax-favored policy, which disobeys the "neuter stand" principle of the value added tax. At present several opinions are shown to the transformation of the value added tax:the first standpoint is that the value added tax transformation should be pushed forward according to the industrial sequence, first from the high and new technique industry, processing, then meatpacking industry, energy and material industries and lastly the additional industries. The aim is to integrate a great deal of funds toward the correlated industries, promoting the high and new techniques to develop, and finally push the whole industry chain to be promoted in science and technology. The second standpoint shows that the value added tax transformation should more focus on regional sequence, starting from the northeast, and then to the west, central part, the east. The third standpoint is the artificial establishment of industrial and regional differences will cause the complications of buttoning up the chain with confusion, which will not only lower the efficiency that the market installs a resources, distort layout in industrial structure and region, but also stir up multiform to avoid a tax and cheat tax behavior, increase the difficulty that the revenue from tax advertises for a tube. To carry out the value added tax transformation in the meantime in all professions actually is to be subjected to the biggest benefit, and it is of no necessity to establish an industrial sequence to carry out structural adjustment of target.Besides the introduction, this paper is structurally divided into three chapters. The introduction is about the illustration of the increment duty in our country, and the goal which the author writes this paper. The first chapter mainly describes the background about our country’s increment duty reform. By the comparison between the choices of the overseas value added tax, it has carried on the analysis to the necessity of the increment duty reforming. The second chapter depicts the situations and efficiency of the transformation in the Northeast. The third chapter, based on the first two chapters, is about the suggestions and proposals towards the increment duty transformation.