Research On China VAT Reform

In2011November, the Ministry of Finance and the State Administration ofTaxation formally announced the "business tax VAT pilot program"(Caishui [2011] No.110), which marked the beginning of a new round of tax reform. The pilot process of valueadded tax reform after the, whether it is from the national institutions, or fromthe taxpayers tax declaration, have exposed many problems to be solved, such as: thenew levy scope is too narrow, the imbalance between national and local tax incomedistribution, collection and management mode is not perfect, if these problems are not solvedin time. It will hinder the promotion and implementation of new value-addedtax system, also the construction and improvement of the obstacle of our country taxsystem, this shows that the process of value-added tax reform in our country, because of theneed of China’s economic structure of the constant adjustment and economic and socialdevelopment, is bound to the value added tax to further deepen the reform put forwardhigher requirements therefore, it is imperative to study and perfect, China’s value-addedtax reform.This paper from the following four aspects of Chinese value-added tax reform issuesare analyzed and the research: the first part mainly expounds the Chinese value-added taxreform’s basic theory and policy background; the second part focuses on the emergence ofChinese implementation of value-added tax after the reform; the third part mainly describesthe development of France, the ASEAN countries and Korea VAT system and itssignificance; the fourth part mainly from the reform the fiscal andtaxation system stability of local finance income; perfect countermeasure China value-addedtax reform; expand the scope to replace business tax with value-added tax(VAT); proposescountermeasures in three aspects to perfect legal system of value-added tax.