An Analysis Of The Impact Of The Reform Of "to Replace The Business Tax With A Value-added Tax" On Local Governments' Performance Of Public Functions

"Business tax reform VAT" is a crucial moment for the State Council in building an upgraded economy in China.From the overall requirements of deepening the reform and the important tax reform decisions made in its deployment.Since the reform and implementation of the "Camp Reform",the tax reduction effect has continued to be fermented,gradually changing the tax revenue structure and the fiscal revenue and expenditure adjustment.As an important propulsion department for the reform of "increasing tax by increasing tax revenues",how can the tax authorities adapt to the need of tax collection and management after the change of "battalion tax reform and increase tax revenue" and how the tax reform will affect the financial system? Adjusting the performance of public functions according to the effects of "increasing camps and increasing taxes" has become a problem that must be paid attention to by the tax authorities,the financial departments and local governments.Based on taxation,this article analyzes the effect of "reforming the VAT reform" and its impact on the fiscal revenues and expenditures and the performance of public functions.At last,through the taxation economic effects theory,the service-oriented government and the developmental stage theory,Good optimization of tax administration,improve the efficiency of revenue and expenditure.Fulfill the public function of the government put forward the suggestion of optimization.This article is divided into six parts: The first part is a summary of domestic and foreign research,research and analysis of domestic and foreign scholars on the "camp change",financial distribution and tax collection and management aspects of the theory;the second part of the overview of China's tax reform to The third part is an overview of the public functions of local government,from the concept of public function,the current financial system,fiscal revenue and expenditure and the government The third part is the analysis of the effect of "Business tax reform VAT" in Yunnan Province.At the same time,it analyzes the effect of "Business tax reform VAT" on supply-side reform and industrial structure adjustment The fifth part is the analysis of the influence of "Business tax reform VAT" on local fiscal revenues and expenditures and the exercise of public functions in Yunnan Province,and expounds the impact of the reform on the development trend of the future;The sixth part is the countermeasures and suggestions on how to further protect the local government from exercising public functions after the "camp change".From the point of giving play to the taxation function Use to carry out their functions administration reform and the government put forward three suggestions for improvement.