A Study On The Construction Of Local Subjects After The Change From Business Tax To Value-Added Tax

The tax system is the financial management system practiced since the 1990s.The reform has clearly stipulated the financial and expenditure responsibilities between the central and local governments.The tax reform system to protect the central government's fiscal revenue,strengthen the central government's macro-control capacity,and for the first time established a local tax system."The Change from Business Tax to Value-Added Tax " is the structure of China's tax system is another institutional adjustment.With the " the Change from Business Tax to Value-Added Tax " by the full implementation of the central local government financial rights do not match the problem is more and more prominent.After the change of the " the Change from Business Tax to Value-Added Tax ",the local tax system has changed,the local main body tax business tax to the value-added tax,accounting for 30%of the local tax revenue of the tax no longer exists,to the local financial resources have brought a serious impact.At the same time as the economic development,the responsibility of local government spending is increasing,local governments make ends meet,affecting the local government functions.Therefore,it is more and more meaningful to construct the local subject tax and improve the local tax system as the focus of the current tax reform in our country.This paper uses the method of analyzing the theoretical basis and summing up the practical experience to carry on the research.By studying the theory of fiscal decentralization,the optimal tax system theory and the tax function,the significance of the existence of local tax and the selection criteria of the main tax are analyzed.Then it introduces the current situation of China's tax system and tax revenue,analyzes the current status of local tax revenue and the proportion of total revenue in local tax revenue,thus highlighting the business tax in the "camp" before the important position.In the relevant empirical analysis of practice,this paper studies the setting of the main taxes in the three countries of the United States,France and Japan with the degree of tax concentration and dispersion as the criterion,and compares with the concentration of taxation and the level of tax collection and management in China,And provide lessons for the future tax reform of our country.The article finally pointed out that the establishment of a sound tax legal system,a reasonable division of the central and local financial rights as a prerequisite for the selection of real estate tax as a comprehensive "camp" by the local main taxes.Taking into account the development of the real estate industry in the western region is relatively slow,but its rich resources,so you can choose the resource tax as a supplementary tax in the western region.At the same time,it is necessary to reform the existing real estate tax system so that the property tax can meet the standards of local subject tax,and the alternative business tax will bring sufficient tax revenue to meet the local financial needs.