Research On The Legislation Of Value Added Tax In China

Value-added taxes are used to maintain the stable development of economy and economic growth an important regulatory tool, the tax since 1979, began the trial, has experienced in 1984, 1993, 2004, 2012 and 2016 and five tax reform. It can be said that with the reform and opening up the historical process, "feeling the stones across the river", step by step evolution to today, the value-added tax revenue accounted for the largest tax. During this period the value-added tax reform, the key to solve the problem in two aspects: one is the transformation from production type VAT to consumption type VAT to solve the defects of double taxation, highlighting the investment promotion function; the second is to further expand value-added tax levy scope, gradually become the business tax to value added tax, is "camp to add, to solve problems not on the service industry tax. With the beginning of May 1, 2016 full implementation of the camp changed to increase, the business tax is completely replaced by VAT, VAT expanded around the end of the value-added tax legislation is bound to enter the fast lane. As one of the most important categories of taxes in our country, the value added tax has great influence on the whole tax system. Therefore, the next step of the value added tax legislation has been widely concerned by the society. Based on this background, this paper studies the problem of value added tax legislation:Firstly, we will discuss the formation of related laws and regulations of value added tax, value-added tax regulations established from the implementation, amendments to improve the process accompanied by the emergence and development of value-added tax is logical starting point for us to study the VAT legislation. Through the analysis of VAT related laws and regulations, clarify the status quo of the value added tax legislation.Secondly, we discuss value-added tax legislation on the basis of the theory, starting from the two aspects of law and practice, probes into the important significance of legal basis of value-added tax legislation, clarify the relationship between reform and legislation, defining the significance of the value added tax legislation, clear the no VAT leather no VAT legislation such a point of view, and emphasizes the importance of value-added tax reform of the VAT legislation.Thirdly, we analyze the current problems of the current VAT related rules, including the legislative level, legislative issues, legislative procedures and legislative technical operation issues, etc.. In view of China’s value-added tax system has gradually become mature and perfect, in view of the current problems of VAT regulations, to pave the way for the VAT legislation. And in the fifth chapter, take comparison method, detailed assessment of the experience of foreign value-added tax law and legislation, and a comparative study of existing problems and to explore our country to further improve the value-added tax legislation and the ways of.Finally, we put forward some suggestions on improving the legislation of the value added tax in our country. Should be based on China’s actual situation, and absorb and learn from foreign advanced legislative means and legislative thinking, from the implementation of value-added tax in our country legislation of reality, to further consolidate the achievements of the reform of, clear tax object, tax, the scale and scope of the collection and tax legislation substance, the formal establishment of the value added tax law.