Research On Tax System Reform Of "Camp Reform And Increase"

In the 1990 s,China launched a national comprehensive tax system reform activities,forming a VAT and business tax as the main content of the turnover tax system.Later,along with the rapid development of China's economy,the drawbacks of the parallelism of these two tax systems gradually emerged,the fairness and fairness of the tax system,and the negative impact of tax efficiency,led to the rise in tax costs.Therefore,taking into account the drawbacks of the two tax parallel,combined with the reality,China's value-added tax urgently need to reform,expand the scope of collection.To increase our country "camp" pilot start from January 1,2012 in Shanghai,in the same year on July 25,expanding the pilot range,on May 1,2016 "camp to add" fully implemented across the country,after 4 years in 4 months.With the deepening of the"camp" instead,tax reform brings opportunities at the same time also poses a challenge to all parties concerned,China's central government and local governments in fiscal revenue distribution,the construction of the department system cannot completely meet the conditions of "camp to increase the tax reform demand,at the same time,our country in value-added tax levy management operation level is not ideal,coupled with the imperfection of the value-added tax levy system in China,as a result,in the" camp to increase "in the process of the difficulties,has yet to reach the ideal effect.So,our country in the process of promoting to add "camp",must stand under the global perspective,combined with China's specific national conditions,in the current market economy condition,to the negative effects to effectively hedge market,create a fair competition in the market environment as the foothold,the improvement of the income distribution adjustment dynamics,in the central and local financial resources allocation,department Settings,levy management level,the tax structure,consummates aspects and so on design tax rate and tax legislation.Although,as the tax Gai Ge Shi first in the world,our country's camp "change" and without too much valuable experience,as "hidden tax" as the main way of a big country,only in the trial and error and self-correcting perfect gradually to add "camp" transition,only in this way,our work to add "camp" in the future of the road line,more far,and will continuously to the camp to increase the fiscal and taxation system reform as the key to further,with its smooth provide new momentum for the development of reform of the supply side,the reduce the burden of enterprises,power transformation and upgrading of enterprises,and promote the public employment,innovation,boost economic growth,add play an important role in market dynamics,etc,and makes the international tax the samples in China.