The Improvement Of China's Value-added Tax System From The Perspective Of Revenue Law

With the implementation of the policy of reform and opening,the development of revenue law in China is remarkable.Under the influence of multiple factors,such as economic,political and society,the connotation of revenue law had been constantly changing.At the same time,under the international background of the globalization,the concept of revenue law had been developing similar to the general concept of revenue law in modern country ruled by tax law.The traditional concept of revenue law had been transforming into the modern one,which affected the change of tax system,and led to the improvement of the tax law system.Value added tax(VAT)system is a kind of taxation system.its changing is largely under the influence of the process of revenue law.The VAT system has been developed for 40 years.During this period,The VAT system set up after the pilot program and underwent two reforms.It has been continuously modernized,and its contents are constantly improved under the requirements of revenue law.At the request of 19th National Congress of the Communist Party of China,the new reformation of The VAT system should be "of high quality" The problem of inadequate unbalanced development of tax system should be solved in the new reformation.The study of the VAT system begins under such background.Firstly,in the study of tax law and tax system,it can be found that the requirement of revenue law has important influence on the change of tax system.It is of great significance to summarize and conclude the requirement of revenue law.Namely,the development of tax law system should consider multiple factors like economic,political and society,follow the lead of the concept of revenue law,and build Chinese characteristic tax law system.Secondly,to summarize the problems existing in the VAT system under the requirements of the revenue law.The VAT system constantly responds to the requirements of the revenue law during the transition.Acknowledging the impact of the economic,political and society,and the concept of revenue law,analyzing tax situation and practice of revenue law,will help to summarize problems exist in the current VAT system under the requirements of the revenue law.Problems lie in two aspects:First,the failure to construct scientific,high-quality value-added tax legislation;Second,specific problems from the aspect of tax rate setup,classification of taxpayers,use of preferential policies,distribution of tax revenues,export tax rebates,tax collection management and so on.Thirdly,in order to meet the requirements of the revenue law and solve the problem of insufficient and unbalanced development of the VAT system targetedly,the VAT system needs to be optimized,a scientific and high-quality VAT law should be built.Specifically speaking,we should increase the level of value-added tax law,choose a scientific and democratic legislative model and legislative methods,optimize the tax rate setting,reset the main body of taxation,standardize the preferential taxation and export tax rebate system,restructure taxation revenue distribution rules in the central government,and improve VAT supervision and management system.