The Study On The Improvement Of The Local Tax System After The Reform Of The Camp

Since the innovation of tax-sharing system in 1994, China has formed a local taxes system which regards business tax as its main part. But this reform is not thorough, and local taxes system also underwent a range of reform recent years, ended with little effect, and problems and defects still exist. Now, as the focus point of structural tax reduction and the new tax system reform, the innovation that Business Tax Changed to VAT has substantial effect on China tax specification, adjustment of industrial structure, local tax optimization, reconstruction of local tax system, and financial system adjustment. As the business tax is the main part of local taxes system, which is for sure that Business Tax Changed to VAT will have a great effect on local tax system, and force the local tax system to improve itself. Thus, there is a great of significance to find the effect of the reform Business Tax Changed to VAT on the local taxes system, to seek the reform program and main taxes to enhance financial strength, to improve local taxes system and deepening the reform of the financial system.In this paper, literature analysis and empirical analysis are used to study this problem. Firstly, we access to a large number of domestic and foreign literature to understand the current status and problems of the local tax system, and summarize the theoretical results of the effect of Business Tax Changed to VAT reform to the local tax system and the method to improve the local tax system. Secondly, the status quo of our local tax system from four aspects of the division of tax power, tax revenue scale, local taxes and local tax collection system, and taking Henan Province as a typical example. what is more, this paper use empirical analysis method and data analysis method, in combination with the camp change before and after Henan province local tax scale, tax system, administration system and development trend, the inductive argument replacing business tax with value-added tax(VAT) impact on Henan province local tax system. At the same time, an empirical analysis of Henan Province, the main problems facing the local tax system after the analysis of replacing business tax with value-added tax(VAT) are: tax power is highly concentrated, the local tax power Co.; local income scale is small, local financial resources and powers do not match; the local tax system is not reasonable, lack of the main taxes; administration system reform tax collection is not in place, modernization is not perfect.On the basis of the research and analysis, found the camp to increase after improving the local tax system reform path. First, perfect the local taxation, appropriate endows local taxation. Secondly, from the foster new duty, perfect the local tax structure reform of the existing tax, etc. Finally, through to the rule of law to lead, perfecting local tax collection and administration and the legal system; Guided by the risk management, perfect the local tax collection and administration way; Cooperation among various departments, improve the local comprehensive mechanism and other measures to further deepen the collection and administration system reform, increase the efficiency of the tax collection and administration and service.