Researches On The VAT Legislation In The Background Of “BT To VAT”

With the advancement of “BT to VAT” in our country,the business tax has been instead of value added tax,and is about to quit the stage of history.But the “provisional regulations of VAT” and the “provisional regulations of BT” have been used for a long time,more and more behind to keep pace with the development of the times.However,the development of the value-added tax in our country is not plain sailing,also have lots of faults and shortcomings,some problems need to be standardized,and legislation problems of VAT become more and more prominent,from the perspective of value-added tax system in recent decades.The author thinks that the legislative branch should clean up a large number of temporary transition measures,and draw lessons from international experience,combined with domestic actual situation,to enact the People's Republic of China law on Value-Added Tax to regulate the tax collection and administration of VAT.With the VAT legislation has been on the agenda,more and more scholars,tax administrators and legal experts expressed great attention,how to develop a law on VAT promoting effect to the economic development in our country,at the same time reducing the burden of taxpayers,and to guarantee the stability of national financial income value-added tax laws become the problem urgently to be solved in the legislative sector currently.For the legislative design of VAT,there are so many theoretical discussion.In this paper,the author started from the current tax legislation background of our country,studied and analyzed the current theoretical significance and practical significance of VAT legislation in our country,summarized and analyzed from a large number of literature summary analysis of the current domestic and foreign representative of the related academic papers and works of the main academic point of view.The author introduced the background of China's “BT to VAT”,combined with the relevant tax laws and regulations,and discussed the promoting of “BT to VAT” to analyze a series of disharmony factors after the VAT is rooted in our country,and explored the causes and results of disharmony factors,attempted to discuss the basis of VAT development bottleneck problem fundamentally,and to analyze problems from the Angle of legislation.Through the understanding and comparison of other countries' development of VAT,combined with our own characteristics in our country,and following the principles of VAT legislation should adhere to(the principle of tax legislation,tax neutrality,efficiency and universal collection),the author attempted to reconstruct of our own system of VAT,and discussed relationship problems between the central and local taxation,mainly analyzed the legislative power of the configuration and the division of rights in proceeds.Finally,through the VAT related elements as well as the analysis of the legislative system of our country,puts forward his Suggestions and views,tries to use legal means to resolve some defects and shortcomings of current VAT levy management,and to maximize the advantages of VAT service for China's economic construction,guarantee the stability of our country financial revenue and expenditure,also work on our VAT legislation to provide effective and reasonable method of path.