The Business Tax Reform In China

This paper is writing in the big background of current our country to promote the business tax reform, in the process of writing through practical investigation to the enterprises, the integrated use of literature method, survey method, case method, summarize the experience law of these methods. First of all, introduced China’s current business tax reform background, through analysis of specific problems existing in the current business tax in China, tries to expounds the necessity and significance of business tax reform.The specific problems in China’s current in the national comprehensive pilot business tax to value added tax exists as the basis, according to the analysis of the actual pilot content and results on the operation of the pilot area and industry, found in advance of business tax reform problems encountered. In the article writing process, through the comparison with foreign business tax reform, by comparison of Chinese and foreign in the difference of business tax reform, and find problems existing in the current business tax system reform of our country, by selecting the suitable for China’s current national conditions in order to use the scheme. Finally, the author puts forward suggestions on the reform of the business tax system reform of our country, find out the suitable method of China’s business tax reform, aimed at the practical problems through the proposed solutions can be encountered in the process of solving business tax reform.Through the elaboration of the actual situation of the business tax system reform in our country, at the same time with foreign business tax reform for comparative analysis, according to the actual situation of our country, puts forward the innovation in legislation perfect and strengthen law consciousness in the process of deduction of tax right advice, in the proposed suggestions to promote business tax reform in China in, is no longer confined reforms in the tax system, puts forward the idea to reform of the fiscal and taxation system, from micro to macro to business tax system reform of our country put forward comprehensive proposals.