A Study On The Selection Of The Subject Tax In Local Tax System After The Replacement The Business Tax With VAT In China

China has established a more perfect local tax system that business tax has been in the local tax system as the main tax after the completion of the tax-sharing system reform in 1994.However,there is a drawback of duplicate tax on business tax.As an important measure of structural tax cuts,China began to promote the " Replace the Business Tax with VAT " work in 2012 until completed in May 2016.This also means that the lack of subject tax in the local tax system,the reconstruction of the new subject tax is imminent.This thesis seeks to the main tax on the reconstruction of the local tax and puts forward their own recommendations a f t e r t h e r e p l a c e m e n t the business tax with VAT.Firstly,this thesis introduces the value of the topic selection and analyzes the theory of the local tax system,mainly including the definition of the relevant concepts and the theoretical criterion of selecting the local subject tax.Secondly,it analyzes the practical experiences of the selection about local main tax in the countries with different taxation modes and learns from experience.The last three chapters mainly use the qualitative with quantitative method to analyze the current situation of the local tax system and the impact and influence of the "Replace the business tax with VAT".Then,it analyzes the feasibility of several kinds of local subject tax scheme from the theoretical and empirical aspects.Personal income tax and Real estate tax are better than other taxes in the income scale,income stability and income elasticity to the regional economy.At last,the thesis proposes to reconstruct the local subject tax,including background,principle,purpose and measures.On the basis of this,the thesis puts forward the reform proposals of Real estate tax and Personal income tax as the local double subject taxes and predicts the income scale.These research methods are mainly used to the issues of selection of local subject tax.Literature reading for the writing of the thesis to consolidate the theoretical basis;In the analysis of the current situation of local tax on the use of comparative analysis,Before and after "the Replace the business tax with VAT "battalion" discovers that local tax system exists some problems including over-reliance on shared taxes income,the income of local independent taxes is small,etc.Next,the qualitative with quantitative methods are used to analyze the feasibility of different options about local subject tax.Finally,the thesis gets conclusion that the Personal income tax and Real estate tax will be the future local subject taxes.We should speed up the pace of individual income tax reform and promote the taxation combined model,cultivate personal income tax for local subject tax;At the same time we should speed up the real estate tax legislation and reform process,boost real estate tax as local subject tax at the right time,build a personal income tax and real estate tax as the double subject taxes of the new local tax system.