The Influence Of "Replacing Business Tax With VAT" On The Local Financial Revenue Of A Prefecture In Yunnan Province

In May 2016,"replacing business tax with value-added tax" was fully implemented in China,which ushered in a good opportunity to solve the problem of excessive tax burden and double tax on the service industry.However,with the expansion of VAT,the absence of local main taxes and the continuous rise of local public expenditure,the local fiscal revenue will be affected to some extent in the short term.Based on this,this paper conducts a specific analysis and research on the impact of "replacing business tax with value-added tax" on local fiscal revenue,analyzes the reasons from the perspective of local tax system,and gives policy Suggestions for the construction of local tax system conducive to ensuring local financial resources.From perspective of A state in yunnan province,this paper studies the "camp"instead of A state revenues,the influence of the related financial data from 2006 to 2017,has carried on the comparison and analysis,it can be seen that implementation of the"battalion to increase,to some extent slowed A state fiscal revenue growth,coupled with rising public spending,financial revenue and expenditure gap is more and more big,the rising proportion of non-tax income and other unfavorable to the influence of local finance.Then,from the perspective of local tax system,this paper analyzes the reasons for these influences,and,combining with the experience and content of foreign countries in building local tax system,summarizes and puts forward targeted policy Suggestions for improving the local tax system.To give local taxation legislative power accordingly;In terms of the matching of administrative power and financial resources,both the administrative power and expenditure responsibility of the central government need to be strengthened.In terms of the construction of local tax system,it is suggested to increase the scope of local tax authority and include the consumption tax on retail sales and the real estate tax into the scope of local main tax.In terms of transfer payment,the ratio of general transfer payment should be expanded to fully expand the horizontal transfer payment mode,so as to provide a definite guarantee for the scientificity,high efficiency and rationality of the mobile payment mode.