Improvement Of VAT Legislation Under The Background Of Business Tax Reform VAT

Legislation is the premise and foundation of the comprehensive rule of law,and the implementation of the legal principle of taxation is an important reform task proposed by the CPC central committee.The fourth plenary session of the party's 18 explicitly pointed out that to further deepen the reform of the fiscal and taxation systems,the implementation of the tax revenue legal principle,realization of corresponding tax legislation and tax reform,do tax reform guided by the rule of law goal,tax legislation based on reform efforts.At present,the VAT reform has been fully implemented,and China's tax reform has entered a critical period and deep water area.New historical period,how to reform under the rule of law,perfect the rule of law in the process of reform,an active legislation guidance,promote,standardize,ensure the action of the reform,promote the camp to increase legal major reform Yu Fayou according to become the focus of attention from all walks of life.This article starts with the increase of business reforms,explores the key and difficult points of the value-added tax legislation under the background of full-scale business reform,learns from the experience of international value-added tax legislation,and explores the value-added tax legislation in China in order to further improve China's value-added tax legislation.First of all,we will sort out the development history of China's value-added tax and analyze the existing problems in China's current VAT legal system.The development of China's value-added tax has gone through four stages:introduction of pilots,full implementation,reform and transformation,and business reform.The reform of VAT is a major change in the field of value-added tax,and it is an inevitable choice for VAT to adapt to the economic and social development under the new situation.It has solved some problems caused by the co-existence of China's VAT tax and business tax in terms of tax system design,but it has not Fundamentally solve the problems in China's value-added tax legislation in the existence of legislative ideas,low levels of legislation,excessive use of authorization legislation,VAT offset chain incomplete and other issues.Secondly,the relevant foreign value-added tax legislation is reviewed to provide experience for China's value-added tax legislation.At present,there are mainly three models of VAT legislation in the world.They are the European VAT model,the New Zealand Goods and Services Tax model,and the Japanese consumption tax model.Countries make practical VAT legislation based on their specific national conditions and legislative system characteristics.The principle of statutory taxation,dominant central legislation,scientific democracy in the legislative process,simple design of the tax system,and completeness of the deduction of the chain are common principles that all countries abide by.Finally,it put forward opinions and suggestions on the improvement of China's VAT legislation.Focusing on several problems faced by the value-added tax legislation,they discuss their respective principles,how to choose the legislative path,and how to improve the design of the value-added tax.They also put forward their own opinions and suggestions:Under the premise of tax-neutral principles,efficiency principles,and coordination principles,we must increase the level of value-added tax legislation,standardize and authorize legislation,improve legislative procedures,improve legislative techniques,coordinate inter-departmental laws,and improve the design of basic value-added taxation systems.Scientific,international and legal modernization of value-added tax law system.