Research On The Construction Of Local Tax System And Financial Resources Under The New Situation

Business tax reform levy value-added tax is the country's "second five" tax reform a major move,but also an important structural tax cuts.Since the full implementation of the "VAT reform" in May 2016,it has played an important role in reducing double taxation,reducing the cost of enterprises and improving the development of industrial division of labor.However,under the pressure of economic downturn and in combination with the current economic and social development in Guizhou Province,the "tax reform" under the current local tax structure will not only further pressure the downward pressure on the tax revenue growth in Guizhou in the short term,but also make the financial security in Guizhou Province facing a huge pressure.In addition,the "tax reform" has provided a good opportunity to optimize the local tax structure and make the construction of the local taxation system a new stage.To sum up,in order to respond positively to the CPC Central Committee's decision on converting business tax into value-added tax and easing the impact of "business reform and increase" on the local tax system and strengthening the construction of local financial resources,this paper takes Guizhou as an example,The construction of local tax system and the construction of financial resources,especially the choice of the tax categories for local entities after the reform of the camp and the financial security issues,and the analysis of the causes of the problems and the formulation of policy recommendations.The first chapter is research background and significance.Introduce the research background and significance of this topic respectively.The second chapter analyzes the related theories of "Camp Reform",and explores the three theoretical bases of "Camp Reform".They are the optimal product tax theory,the supply tax theory and the financial federalism theory respectively.The third chapter analyzes the impact of "business tax increase" on the construction of financial resources in Guizhou Province.According to the forecast,we can see that the financial gap in Guizhou Province will reach 268.398 billion yuan in 2016,and this gap is estimated to rise to 364.732 billion yuan by 2020,Financial resources long way to go.The fourth chapter examines the challenges and opportunities confronting Guizhou's financial construction after the "camp change".From the tax source management technology change,long-term state-owned tax cooperation mechanism and the perspective of the industry chain analysis.The fifth chapter estimates the scale of the local main taxes after the "camp increase" and reconstruct the local tax system.The proportion of the local tax system rebuilt to make up for the fiscal deficit after the "camp reform" increased from 28.01% in 2016 to 55.16% in 2020.The financial gap in Guizhou Province has been effectively compensated for during the "13th Five-Year Plan" period.The sixth chapter is the policy suggestion of building local tax system and cultivating local financial resources after the "camp change",mainly from the three levels: striving for superior support,strengthening one's own efforts and other supporting measures.