The Research On The Internal Supervision System Of Fiscal Expenditure

In May 2016,value-added tax(VAT)completely replaced the business tax(BT)in China,which is another major tax reform in the field of tax law in our country after 1994.The reform is not only a simple integration of the two taxes,but also the logical starting point of tax reform,and the opportunity of reshaping the local tax system.However,with the implementation of "replacing BT with VAT",problems in local tax system gradually appeared.On the one hand,there are "ultra vires legislations" in administrative regulations in the process of the reform,and the local tax right is impaired and weak after the cancellation of BT.On the other hand,the main taxes inlocal tax system are missing after the "replacing BT with VAT",and with the full expansion of the value-added tax,its inherent defects are further revealed and expanded,such as the VAT rate is too high,there are too many tax brackets,the criteria of dividing value-added taxpayers is unreasonable,etc.Moreover,the all-round promotion of "replacing BT with VAT" has brought a huge impact on the existing tax collection and management system in our country.The rationality of the mechanism of tax collection and management has been questioned,and tax collection and taxation services suffered new challenges.Therefore,in the era of comprehensive "replacing BT with VAT",we should take mature tax principles as theoretical support,understand the prominent problems of the local tax system in the background of reform,study foreign local tax system model and combine the theories and practice of domestic and foreign scholars,then carry out qualitative analysis based on the principle of equalization of tax rights,and quantitative analysis based on the unified concept of financial power and personnel power,implement the principle of fiscal balance so as to put forward the countermeasures of perfecting the taxation system from both theoretical and practical perspectives,optimize the design of value-added tax system,improve the local taxation,and then promote the reform of tax authorities,improve the tax collection and management system,to realize the reform and perfection of local tax system in China.