Effects Of The Current Business Tax Reform Vat Local Tax System

2012 start of business tax levy value-added tax(referred to as "Business tax reform VAT")pilot,indicates that China's tax reform has entered a new phase,the "Business tax reform VAT" is actually following the gradual improvement of the VAT reform,enter the final stage of important reforms.A new round of tax reform will certainly break the existing local tax system so that local tax system,revenue size and composition of the pattern of each tax incidence is not small change,rebuild in line with the new social background of the local tax system has become increasingly important.To promote the steady and healthy development of the local government,rationalize the relationship between the central and local governments,it is necessary to build the local tax system will put this issue under the business tax reform VAT this background,in-depth analysis of the background of new problems and challenges,and to find a reasonable reconstruction of local tax system.In this paper,the camp changed to increase the context of our current local tax system is analyzed by specific data on the extent of the camp changed to increase the impact on the local tax system,compared with the Local Tax System problems of policy recommendations for the local tax system under the camp changed to increase background.