Consumtion Taxation Reform Under The Background Of Replaceing Business Tax With Value-added Tax

With the all-round development of the socialist market economy, under the background of the new normal economic urge deepen fiscal and taxation systems, the third plenary session of the eighteenth to ask for deepening the reform of the fiscal and taxation systems, improving the local tax system, gradually raise the proportion of direct tax, improve the national tax and local tax system. Promote the reform of value-added tax, simplified tax "camp to increase" in the nationwide promotion, make this belong to the business tax revenue reduction of local government revenue, local tax system to be reconstructed, in the turning point for the reform of the consumption tax, further deepening the reform of the fiscal and taxation systems, improve the system of consumption tax itself design, promote the construction of local tax system. In this paper, in combination with the related background of the "battalion to increase", from the excise tax system design, the central place of the excise tax to explore the consumption tax reform direction in the future.Based on the research background and significance, research thinking and method of the foundation, framework and innovation and deficiency of this article, the analysis of the changes under the "background" camp the present situation of the consumption tax. Interpretation of the "battalion to increase reform policies," analysis "camp to add" reversed transmission tax, consumption tax reform on the part of the camp was unable to complete improvement of increasing change of consumption tax items camp. Using data analysis to increase after the camp to put less income. This paper expounds the necessity of the current consumption tax reform. To increase the smooth implementation of the consumption tax needed "enlargement" around to follow up, the consumption tax "expansion circumference" is itself a perfect consumption tax system in China, constructing the needs of the local tax system, finally, analyzing the present situation and problems of local tax revenue. Put forward the "battalion to increase consumption tax reform under the background of" the feasibility analysis. The feasibility of the special services included in the scope of consumption tax, the feasibility of real estate into the scope of consumption tax, the camp change under the background of increasing consumption tax profit distribution, source withholding tax collection design. The design scheme of the current consumption tax reform. From the tax base, tax rate design, tax relations, first analyzed the consumption tax system design, and then analyzed the consumption tax revenue ownership problem. From real estate tax, personal income tax,deed tax, property tax, land value-added tax, etc. Discuss the consumption tax reform and to increase the cohesion of the camp. Finally summed up the current consumption tax reform should deal with several relations.In the process of research in this paper adopt the mode of the combination of theory and practice, combine of our country’s current situation analysis, with qualitative analysis is given priority to, supplemented by quantitative analysis. In this paper, starting from the perspective of consumption tax reform, first of all to camp to add background summary, analysis of the impact of the camp to increase the consumption tax, combining with the camp to add background analysis of the current consumption tax system, the system itself and the hotline, tax ownership problems. At the same time, the consumption tax reform is also meet the requirements of the current local taxes perfect, in this paper, now the local government tax revenue of our country, this paper explores comprehensive camp to increase after missing, will inevitably cause local duty then greeted turnover larger tax tax become the central and local could strive for tax sources, and analyzes its feasibility. Before people, on the basis of the results and divergence, as far as possible, in this paper, the new era under the background of the construction of local tax system direction and methods.But because of "change" camp’s first pilot again opened the model, to a limited number of pilot area, source is not very enough, especially since camp "change" in the national pilot opened soon, it is lack of practical operation data, the impact on the local tax revenue can not give quantitative analysis, this article is in accordance with the first pilot areas of operation and data analysis to predict to add "camp" may be the result of the impact of after fully implementing.Finally, the main contribution and looking forward to part, according to the results of this article summarizes the main contribution of this article, and explained to the deficiency of research; Looking to the future research direction.