Research On The Improvement Of Land Appreciation Tax As Replacing Business Tax With Value-added Tax

Along with the new economy period of our country,also refers to the new normal,our central government deepen implementation of tax policy reform to promote industrial upgrading,optimize the economic structure,and enhance the quality of economic.Particularly,in March 2016,the official announced the No.36 document in regard to practicing the business tax replaced with Value-added Tax reform roundly,the real estate and other four industries will be included,and the business tax will gradually withdrew from the historical stage.And then the influence of land appreciation tax on local finance has been gradually increased.In addition,with the new reform carrying on,the problem of land appreciation tax turns to be more complicated so as to the highlighted system defects.“Continuing or abolishing” LAT system again receives growing concern.On the basis of above background,this paper puts forward some opinions and suggestions exactly aim at the problems existing in the tax collection.Thesis mainly consists of three chapters: Chapter I summarizes the background of levying LAT,evaluates the implementation of land appreciation tax effectiveness objectively in aspects of organizing fiscal revenue and regulating the real estate,combing the changes in LAT elements;Chapter II analyzes the problems and dilemmas of land appreciation tax system,concretely,consists of six aspects: the objective fuzzy,the difficulty of accounting for the increment,the uncertainty of LAT elements,the instability of the tax burden,the predicament of the management mode and the separation of the tax authorities;Chapter III,based on the above contents,probes into the dispute of efficiency of LAT collection and suggests that we still have the necessity of levying LAT in the near future.Furthermore,we should give priority to clearing LAT elements,simplifying the tax system and enhancing the comprehensive management capacity.Especially,it is essential to better the existing pivotal review system and promote the effectiveness of LAT implement.Finally,the paper assumes the tendency of LAT system for China's economy new normal transformation;public finance reform and local tax system construction have thoroughly militated.