Improve The Research On The Local Tax System Of Heilongjiang Province After The “reform Of The Camp”

The local tax system is a kind of fiscal policy tools,and its application must meet the specific policy objectives."Build a local tax system,the formation of structural optimization,social justice tax system".This statement clearly shows that in building a well-off society and deepening reform and opening up strategy under the background of constructing the local tax system is conducive to the formation of policy objectives,structure optimization and social fairness in the tax system.Replacing business tax with value-added tax(VAT)after the local government is facing the situation of the local tax system construction and economic development,and the local government powers and financial authority does not match,there is no local government tax legislation and tax administration power,tax revenues and lack of the main taxes and other issues the author believes that "replacing business tax with value-added tax(VAT)" reasonable construction of the local tax the system of tax reform,Heilongjiang province has an important significance to fully adapt to the local economic development under the new economic situation.This paper mainly studies the improvement of the local tax system of Heilongjiang province after the camp changed to increase.