Research On The Construction Of The Local Tax System Under The Background Of Replacing Business Tax With Value Added Tax

The cause of local taxation system is due to the classification of government presence and local government public need.In order to make the coordinated development of the economy in different regions,can through the distribution of power to achieve.By giving local governments tax power,and clearly pointing out that the responsibility scope,local governments at the local level can determine the type of policy to be implemented in accordance with the actual development of the local government,and the government will be more efficient in providing public goods and services to native people.In 1994,China carried out the reform of tax system,The local tax system has been gradually established.The local tax system provides a strong guarantee for local governments to provide public goods and services to local residents,and promotes the development of the region's economy.However,the existing local tax system of our country still exists the local tax system unreasonable,the lack of effective and stable main taxes,Property does not match with the power.In 2016,with China's economic development and a new round of tax reform,Fully implementing "business tax change VAT" in our country,the existing system of local taxes contradictions become more prominent.so,under the background of the full implementation of"business tax change VAT",improving the local tax system construction must speed up the pace.In this paper with the methods of literature review,comparative study,and the method of data,firstly describes the concept of local taxes and local tax system;Secondly,from local taxes constitute taxes,income taxation,the tax authority analyzes the current situation of local tax system,but also analyze the impact on the local tax system after replacing business tax with value added tax;Then from the aspects analyzed the problems of local tax system,and analyzes the foreign system of local taxes;Finally,according to the existing problems put forward the corresponding Suggestions.