The Research On The Security Of Local Tax Revenue In The Context Of "tax Reform"

In January 2012,China began to initiate the reform of the business tax levy of VAT pilots.Shanghai has become the first pilot area.The scope of reform includes the transportation industry and some modern service industries.In May 2016,the “Camp Reinvention” was fully implemented nationwide,and China's tax system reform has entered a new milestone.The“Camp Restructuring and Accelerating” has also changed the original local tax system while completing the structural tax reduction target.As the main tax type of local taxes,after the cancellation of the business tax,the scale of local tax revenue and the structure of the tax system will change along with it to serve as a shared tax.VAT revenue cannot compensate for the business tax revenue that was previously the main tax type in local taxes,and local tax revenue is bound to be affected in the short term.The Eighteenth National Congress of the Communist Party of China has clearly put forward the requirement of “improving the local tax system and forming a tax system that is conducive to structural optimization and social fairness.” The Ninth National Congress further proposed to “deepen the reform of the tax system and improve the local tax system”.How to protect local tax revenues after the “reform from the camp reform” is the focus of the reform of the fiscal and taxation system currently and henceforth.This article takes the status of local tax revenues after the "Camp Restructuring Reform" and existing problems as the center of research,and based on the relevant data of Xiamen City,explores the ways to protect local tax revenues after the "Camp Restructuring Increase".The first chapter is the introduction,introduces the research significance and background of this topic,discusses the domestic and foreign research results on this topic,and summarizes the overall structure of the paper and writing ideas,innovation and deficiencies.The second chapter discusses the characteristics of China's local tax revenues and the changes in local tax revenues after the "business reforms increase." The third chapter uses the data of Xiamen City and empirically analyzes the impact of the “business change” on various taxes,thus further analyzing the impact on local tax revenues.The fourth chapter puts forward a reasonable proposal for the protection of local tax revenues after the “reformation of the camp”.In response to the problems existing in the second part,proposals were made to protect local tax revenues.