Research On The Legal Issues Of The Vertical Division Of Tax Power Under The Background Of "Replacing Full Business Tax With Value-added Tax"

"Replacing business tax with value-added tax" is a historic breakthrough in China since the 1994 tax reform,from the fundamental solution to China's long-term value-added tax and business tax track system.It is a key link to promote structural reform.Back in 1994 the basic pattern of the combination of value-added tax and business tax has been formed,which has formed the basic division framework of central and local financial affairs and expenditure responsibilities.It has made great progress for the healthy and stable operation of our socialist market economy at that time.However,with the development of social economy,the centralized taxation system has led to the high concentration of tax legislation in the central government,the local government financial rights and rights "imbalance",the financial transfer payment system "diametrically opposed" and other chronic illness.The full implementation of the May 1,2016 "replacing business tax with value-added tax" broke the business tax.The central government and the local government will launch a new round of competition and game in tax right.The key to solve the problems lies in the reasonable division of tax power.The rational solution of the problem can not only focus on the root causes of the problems and solutions of many problems in reform,but also bring the normative effect and the rule of law protection to the new round of tax reform.This paper attempts to regard "replacing full business tax with value-added tax reform" as the starting point and carries on the analysis of the tax power division between central and local governments from the perspective of law.And try to put forward ways to balance the vertical division of taxing power.The basic framework of this paper is divided into five parts:First of all,the research of problems of the vertical division of the tax power under the background of "replacing full business tax with value-added tax ".Through the empirical analysis of "replacing business tax with value-added tax ",the current problems are mainly focused on the high concentration of tax legislation in the central government and the low level of tax legislation,the central and local financial and power imbalance and so on.Second,the paper focuses on the basic theoretical analysis of vertical division of tax power.First,"replacing full business tax with value-added tax " is a new round of tax reform and structural tax cuts.Secondly,the basic theory analysis is carried out on the connotation of tax right,the concept of vertical division of tax right and the determinants.The choice of the model of tax right is the result of the interaction of multiple factors,so as to determine the logical premise of this study.Finally,focus on the change of the central and local tax power,which is caused by "replacing full business tax with value-added tax ",especially the influence on the local tax system.Third,it focuses on the analysis of the reason of the vertical division of the tax power under the background of the "replacing full business tax with value-added tax ".On the one hand,the direct cause of the obstacles to the reasonable division of tax rights is explained.On the other hand,the root cause is that the tax reform is not completed.Finally,it points out the degree of decentralization of central and local government.That is,the middle of the choice of centralization and decentralization-moderate decentralization.Fourth,it focuses on the international experience of the vertical division of tax power.According to the model of centralized,decentralized and moderately decentralized,the experience of vertical division of taxation in different typical countries was investigated.In the use of international experience,make a reasonable division of the vertical pattern of tax arrangements.Fifth,make the path choice of realizing the balance between central and local tax rights.It rooted in the reality of the current national conditions and based on local resources.From the tax scientific legislation,a reasonable match of property rights and powers,local tax system and the financial transfer payment system,put forward path selection to achieve the central and local tax right equity so as to provide a solid foundation for "replacing full business tax with value-added tax " and a new round of tax reform.