Research On The Sharing System Of Value-added Tax Under The Background Of Replacing The Business Tax With A Value-added Tax

The value-added tax plays an important role in the national economic and financial activities,scientific and reasonable tax sharing system can coordinate the financial relationship between the central and local,local and local,to ensure the smooth realization of the central macro-control and the promotion of regional economic development.China’s value-added tax sharing system is formed after the 1994 tax reform.With the continuous improvement of China’s tax system,the negative impact of this sharing system more and more serious.Under the background of replacing the business tax with a value-added tax,to make up the local fiscal revenue,improve the local tax system,and provide a long-term and stable financial guarantee mechanism for local government to provide public services,VAT should bear more important responsibility.How to establish a new value-added tax sharing system,the paper first conducted a theoretical analysis.Summarizes the formation process of value added tax sharing system in our country,analyzes the new problems caused by replacing the business tax with a value-added tax,and suggests that it’s necessary to reform the value-added tax sharing system.Before put forward policy Suggestions,learn from the experience of several typical countries.According to the "tax burden" principle and the "cost-benefit" matching principle,to solve the specific problems of our country,we should take into account regional consumption scale,population and fiscal expenditure needs,establish a standard formula,distribute the value-added tax income in the form of transfer payment.At the same time,we should standardize the transfer payment system and strengthen the construction of local tax system to ensure the smooth progress of the reform.