Improvement Of Local Tax Legal System Under The Background Of Business Tax Reform For Added-Value Tax

As the completion of business tax in lieu of VAT(value-added tax),perfecting local tax legal system and keeping the local financial to grow steady have received more and more attention.But with the rapid development of market economy,current local tax legal system has much problems.The most critical question is that local legislatures lack independent tax legislative power.From the point of legal text which is an important part of local tax legal system,much problems exist like low legislative levels and the backward legislative technology as well as the incomplete procedure.From the perspective of the regulating object of local tax legal system,there are defects in tax classification and tax collocation.Based on above detailed analysis of local tax legal system in China,this paper draws lessons from useful experience from foreign construction of local tax legal system and makes recommendations on perfecting the local tax legal system.This paper is composed of the following five parts.First part describes the background of the research and the significance of the research as well as research methods.Based on the background of the completion of business tax in lieu of VAT,by using the method of literature analysis,comparative analysis,historical analysis,this paper tries to improve China's local tax law system.The second part of the paper describes the status of local tax legal system.Based on the concept of the local tax legal system,the standard and significance of perfecting local tax law as well as problems of local tax system,this paper has obtained full background materials.Third part analyzes the causes why China's local tax legal system is not perfect.Three main causes is summed up: tax legislation division is unclear,technology of tax legislation is backward as well as tax revenue attribution settings is not scientific.The fourth part introduces the local tax legal system of foreign.Combined with the three serious issues of China's local tax legal system,this paper learns form abroad experience and beneficial enlightenment on perfecting the local tax legal system.The fifth part puts forward recommendations for perfecting local tax legal system.Improvement measures include granting local tax legislative power,perfecting local tax legislation as well as adjusting tax configuration of the local tax legal system and so on.