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The Study On The Dynamic Adjustment Mechanism Of Tax Laws Under The Background Of The Business Tax Reform To The Value-Added Tax

Posted on:2020-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:M Y SunFull Text:PDF
GTID:2416330596993979Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Taxation is the lifeblood of national economic development and an important tool for national macroeconomic regulation.It is also the basis for promoting national economic development.With the implementation of the new round of tax reform in China,while achieving remarkable results,it has also exposed some problems that cannot be ignored.This paper discusses the role of tax reform in the field of taxation and regulation in the macro and micro aspects,or the positive or negative effects of taxation laws and regulations.The typical industry case is used as an example to explore the deep surface behind the problem.The reason is that in China's tax laws and regulations system,due to the lack of due dynamic adjustment mechanism,it has caused the conclusion that the tax laws and regulations encountered problems in practice but could not correct this core problem in time,and then The introduction of a comprehensive introduction to the dynamic adjustment mechanism of tax laws and regulations,and finally from the macro perspective of the national legislative level and the micro level of the implementation level of the tax authorities,how to explore the dynamic adjustment mechanism of tax laws and regulations with local characteristics and actual conditions Specific recommendations were made.
Keywords/Search Tags:Camp reform, Laws and regulations, Dynamic adjustment mechanism
PDF Full Text Request
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