Analysis Of The Effects Of The "VAT Reform" And Suggestions For Improvement

The plan that business tax reforms to value added tax is short for“BT reforms to VAT”.It's a great plan of the Party Central Committee and the government for the reform of the financial and tax legal system.Now it has completely landed and achieved remarkable results.It has been started in Shanghai at January 1^st2012.After 4 years,it has been applied all around China.During the reform,we find some questions.First,the tax rate changes frequently,the second is to violate the statutory principle of taxation,the third is the management of invoice use,the fourth is the disappearance of local tax categories,and the fifth is a chain reaction with other taxes.There is still a lag in legislative work.With questions about these problems,based on China's reform practice,this paper has collected a lot of materials,applied scientific methods,and put forward some relevant countermeasures.Formulate basic VAT laws,simplify the VAT rate,expand the scope of VAT collection and deduction,use tax incentives cautiously,improve local tax categories,improve the efficiency of collection and management,and promote information reform.The road of replacing business tax with value-added tax will not be smooth.It is a very difficult road for reform.We must keep our eyes on the world and take our own reform path in consideration of China's specific national conditions.