Research On The Selection Of The Main Tax Types Of Local Taxes In China After Comprehensive "Business Tax To Value-added Tax"

According to the report of the party's 18 th National Congress,“As of May 1,2016,the countrywide scope will comprehensively push business tax into value-added tax”.This series of vaccination notifications fully shows that fiscal and taxation system reform plays an important role in the reform of China's economic system,and improving the local tax system plays an important role in the reform of fiscal and taxation systems.After the full implementation of the“Camp Restructuring Reform”,the local tax system will lose its original balance,and the scale of tax revenues and taxation patterns will change greatly.In the report of the Nineteenth Congress,General Secretary Xi Jinping proposed to “deepen the reform of the tax system and improve the local tax system”;“accelerate the establishment of a modern fiscal system and establish a central and local fiscal relationship with clear rights and responsibilities,financial coordination,and regional balance”.Rationally handle the relationship between the central and local interests,promote a reasonable increase in national fiscal revenue,gradually increase the proportion of central government revenue,and enhance the central government's macro-control capabilities.At the same time,we must consider local interests and mobilize the enthusiasm of local governments for economic development,increase income,and reduce expenditures.The State Council proposed in the "Government Work Report" in 2018 that the reform of division of fiscal and taxation responsibilities between the central and local governments should be promoted,and the reform of the revenue division reform should be stepped up to improve the transfer payment system.We will improve the local tax system and steadily promote real estate tax legislation.After the full implementation of the "Camp Restructuring Reform",the main types of local taxes were not available,and local fiscal revenue plummeted.Under this background,an in-depth analysis of the impacts and challenges brought about by the reform of the local tax system and the study of how to complete the selection of the main taxes of the local tax through the arrangement and arrangement of taxes and promote the steady and sustained development of the regional economy has important The theoretical significance and application value.This article makes an in-depth discussion on the selection of the main types of local taxes under the background of "business reforms and increasing revenues." The main contents are as follows: The first part clarifies the research background,research significance and research methods of this paper.The second part analyzes the basic theory of taxation of local taxation subject,defines the concept of local taxation,clarifies the connotation and characteristics of the main taxation of local taxation,and the influencing factors and theoretical basis of the main taxation choice.The third part firstly elaborates the historical evolution of China's local tax system and tax types in three stages,and analyzes the current status of China's local subject taxes and the main reasons for the absence of the main taxes.The fourth part discusses the choice of the main types of taxes from four perspectives: from the perspective of improving the structure of the tax system,balancing the proportion of direct taxes and indirect taxes;meeting the perspective of local fiscal expenditure;from the point of view of the local subject taxes;from the difficulty of adjustments.Formal angle of reform.The fifth part is about policies and suggestions.It will make targeted proposals for the selection of local tax categories from the perspective of short-term,medium-term,and long-term perspectives.