Study On The Influence And Countermeasures Of The Local Tax System From Comprehensive "Replacing Business Tax With Value-added Tax”

In order to optimize the structure of tax system and adapt to the development of economy and society,our country has carried out many tax reform.Tax reform is one of the common means of macroeconomic regulation and economic structure adjustment,replacing business tax with value-added tax(VAT)born to be pregnant."Replacing business tax with value-added tax(VAT)" is the key step of the optimization of tax system structure,the purpose is to realize the balance of tax burden among industries.But with the nationwide comprehensive "replacing business tax with value-added tax(VAT)" in the pilot,the structure and composition of the local tax collection and management and it has changed a lot,"replacing business tax with value-added tax(VAT)" tax burden at the same time to many enterprises,but also a burden to local tax system.This round of tax reform is necessary to improve the tax system of our country,is also on the other hand,with the general secretary Xi Jinping made an important speech on the structural side of the supply side,it is conducive to structural tax cuts,companies from double taxation,at the same time,invoices and vouchers to become more standardized deduction,tax evasion behavior has been reduced.But at the same time as the local main categories of business tax into value-added tax,the tax is responsible for the tax,resulting in the lack of local tax.This "replacing business tax with value-added tax(VAT)" from 2012 to 2016 pilot comprehensive nationwide,which lasted 5 years,large-scale,is one of the largest taxation reform since the 1994 tax system of taxation reform.Because of the "comprehensive 12 th Five-Year pilot" planning stage failed to nationwide,and in the "13th Five-Year" start to accelerate the pace of reform,is rapidly with the various departments of the State Council issued a series of documents,especially the strong support of the local tax authorities and tax authorities of the state.At the same time,China also accelerated the reform of tax information system,the "golden three" comprehensive "for replacing business tax with value-added tax(VAT)",is almost synchronous on-line."Replacing business tax with value-added tax(VAT)" to promote the industrial structure plays an important role in the transformation and maintain sustainable economic development,but "replacing business tax with value-added tax(VAT)" to accelerate the expansion of local tax will cause a series of explicit and implicit problems,these problems are unavoidable,we need to state and local government to solve.In this paper a comprehensive "replacing business tax with value-added tax(VAT)" background,from the perspective of building the local tax system,explains the reform made a systematic analysis for the influence of the local tax system,a series of problems of the current local tax system are carried out.At the same time,it also makes some research on the reform of the developed countries,which are more successful in the local tax reform.Combined with all previous analysis and theoretical basis for the improvement of the local tax system.