The Study Of Local Taxation Security Under The Background Of Changing From Business Tax To VAT

Since 1994, the tax-sharing fiscal system has been operational in China. Tax is separately collected by state taxation authorities and local taxation authorities by types of tax. Though the local taxe keeps growing during the implementation of the tax-sharing fiscal system for more than 20 years, the administration of local taxes encounters many problems,such as the absence of the supervision of the tax sources, insufficient personnel and the lack of administration means. While China begun taxation reform of changing from business tax to VAT in January 2012. Therefore, how to refine the mode of local tax administration and ensure the sustainable growth of local taxes has become an important issue in the background of continuous progress of changing from business tax to VAT and disappearance of main local tax. The thesis chooses the experience of taxation administration in a specific district as an example to study how to secure local taxes under the background of changing from business tax to VAT. The thesis has four parts:In Part 1, the thesis describes the basic concepts of local taxation security and changing from business tax to VAT, and uses asymmetric information theory and polycentric governance theory to analyze the cause and significance of local taxation security.In Part 2, the thesis analyzes the background of local taxation security and introduces the implementation of local taxation security in L District of W City, which including the cooperation between state taxation authority and local taxation authority, assistant between governmental agencies and social collection and administration. There are five main problems referring to the current local taxation security in L District of W City, including the incomplete legal system, the passiveness of the assistant department, low level of social participation, the low-level informationization and the poor strain.In Part 3, the successful approach of taxation security in Shandong and Jiaxing is introduced to summarize the advanced experience.Finally,according to the theory and experience, suggestions at three levels, which are system, subject and object, are brought forward to the perfection of local taxation security.