Study On Legal Issues Of Protecting Taxpayer's Rights Under The Implementation Of Replacing Business Tax With VAT

In 1994,in order to further implement the reform and the opening-up policy and accelerate the rapid growth of domestic economy,our country began to implement the reform of the tax system,and realized the synchronous collection of business tax and value-added tax,to adapt to the internationalized development environment.But as with the rapid development of the third industry which was the core industry then,the industrial structure of China had undergone earth-shaking changes,what made the problems under the two paralled tax systems getting worse and worse.For example,the existence of double taxation,the backward tax collection and administration and the unequal tax distribution between the central and local place,all of the above problems not only impede the adjustment and development of the industry structure of our country,but damage the rights of taxpayers.Until 2012,with the running of the pilot areas of "replacing business tax with VAT" in Shanghai,the coexistence of business tax and value-added tax for more than 20 years had changed.By May 2016,with the fully nationwide implementation of "replacing business tax with VAT",the business tax had finally left the historical stage of tax system.The implementation of"replacing business tax with VAT" not only meet the needs of current society's economy system and the reform of the tax collection and management,but also stimulate the development of socialist market economy toward the direction of prosperity.It is not hard to see,the implementation of "replacing business tax with VAT" has helped the pilot are as to obtain a stable economy development in recent years,and brought obvious effect in tax cuts,especially brought significant help for small and medium-sized enterprise to relieve their tax burden.But we should also be noted that our country has encountered some problems on damaging taxpayers' rights since the implementation of "replacing business tax with VAT",which will destroy the justice of tax principle.Therefore,from the perspective of equal subjects and unequal subjects,facing the problems under the implementation of "replacing business tax with VAT",such as the traditional concept of the tax law not taking the taxpayers'rights seriously,the imperfect of value-added tax law,the tax burden of part of the pilot industry continue to grow,the unequal tax distribution between the central and local place and the unclear responsibilities,etc.,this article will make some corresponding analysis and research.In order to follow the theory needs of principle of fair taxation and construct the taxpayer-oriented value-added tax system,this paper will put forward the concept of building perfect legal system and tax collection and administration system to deepen the reform of tax system and bring forward corresponding measures to clearly point out the responsibility of central and local place,manifest the concept of protecting taxpayers' rights and gradually achieve value-added tax fairness.