Research On China's VAT Legislation From The Perspective Of Tax Law

Since the introduction of trial VAT in 1979,along with the historical process of reform and opening up,China's VAT system has undergone initial establishment in 1984,officially established in 1994,VAT transformation in 2009,and full implementation of business tax reform in 2016.That is,several major reforms such as the expansion of value-added tax,have been in development for nearly 40 years.Value-added tax has become the tax category with the largest proportion of tax revenue in China.With the full implementation of the replacing business tax with VAT on May 1,2016,the business tax has been completely replaced by VAT,and the formal legislation of VAT is bound to enter the fast lane.As the most important tax in China,VAT has a huge impact on the entire tax system.Therefore,the next step of VAT legislation has received wide attention from all walks of life.As China's "the largest tax",value-added tax has played an important role in ensuring fiscal revenue and stabilizing economic growth.The course of China's value-added tax reform in the past 30 years,from the formal introduction of VAT in 1994,to the transformational reform in 2009,to the comprehensive "the replacing business tax with VAT" in 2016,the focus of VAT reform is on taxation system and tax collection and management.The improvement of the system has not been able to appear in the form of statute law,and it does not meet the requirements of "ruling by law" at this stage.On October 30,2017,the State Council executive meeting passed the "Decision of the State Council on the Abolition of the Provisional Regulations on the Business Tax of the People's Republic of China and the Amendment of the Provisional Regulations on Value-Added Tax of the People's Republic of China",which promoted the replacing business tax with VAT."The rule of law,the deduction of the chain has been opened,the tax base has gradually expanded,and a new situation of mutual promotion between the upstream and downstream enterprises is taking shape.The obstacles to the VAT legislation can be partially eliminated,and the promotion of legislation can also consolidate the "rule from the rule of law." The result of the "reform" is the urgency of the VAT legislation.The Third Plenary Session of the 18th CPC Central Committee clearly put forward the "implementation of the statutory principle of taxation".The Standing Committee of the National People's Congress has clarified the timetable and road map for the relevant tax legislation,and requires that by 2020,all taxes in China should be raised from the regulations to the law.In less than two years,the VAT system is not perfect and the legal level is low.In the process of advancing the VAT legislation,time is tight.Therefore,this article hopes to give a little insight into the legislation of VAT.It should be emphasized that the VAT legislation is a unity of institutional perfection and legal level improvement.The two are inseparable aspects of the taxation rule of law.They cannot only talk about legislation or just reform.The reform is guided by the rule of law,and the legislation is based on the fruits of reform.The common goal of the two is to realize the modernization of taxation governance and the modernization of state governance.Based on the above ideas,this paper explores the issue of VAT legislation at the two levels of "reform" and"legislation".The main contents of the dissertation are as follows:First,a theoretical analysis of the issue of VAT legislation was made.This paper reviews the legislative process of China's value-added tax for more than 40 years,expounds the principle of taxation and its connotation,and analyzes the necessity and feasibility of VAT legislation.Secondly,the status quo and obstacles of VAT legislation are discussed.Sort out the legislative powers of taxation and the legislative process of taxation.And VAT has been exploring the obstacles and difficulties of VAT legislation for historical reasons in the form of interim regulations.Again,an extraterritorial investigation of VAT legislation.Exploring the legislative content and laws of relevant VAT countries The framework design is expected to provide reference for China's VAT legislation.Finally,it puts forward countermeasures and suggestions for China's VAT legislation:raising legal level,standardizing authorization legislation,rationally distributing VAT income,improving VAT system and strengthening VAT invoice management.In addition,recommendations are made for the framework design of the VAT law.