Studying On The Reconstruction Of Local Tax System In China After "Replace Business Tax With Value-added Tax(VAT)"

The reconstruction of the local tax system is a strategic choice for the innovation of the tax distribution system in China,and its direct motivation lies in the construction of a favorable structure optimization.The ultimate goal of the modern tax system of social equity is to maximize the role of taxation in optimizing the allocation of resources and to promote the long-term and stable development of local economy.Starting from the actual situation of local tax,this paper discusses the conditions,objectives,principles and methods of the reconstruction of local tax system,and puts forward the relevant deletion and merger.On the basis of the optimization of tax structure,this paper puts forward the "combination structure of open subject tax".As a system engineering,the reconstruction of the local tax system needs a series of supporting measures.This paper focuses on the deepening reform of the local tax system.Reorganizing the collection and management process and improving the service efficiency are the necessary guarantee to improve the economic and social performance of the local tax system.