Research On The Countermeasures Of The Financial Resources Construction Of Local Government In Jiangxi Province In The Times Of Post-"Replacing Business Tax With Value-added Tax"

Starting from January 1,2012,the Shanghai transportation industry and some modern service industries will carry out the business tax reform VAT pilot.By May 1,2016,the construction industry,real estate industry,financial industry and life service industry will all be included.After the pilot reform of the camp,the pilot project of “battalion reform and increase” over the past four years has been fully closed,and the business tax,which is the largest tax in the local area,has withdrawn from the historical stage.Under China's current imperfect tax-sharing fiscal management system,the “reform of the camp reform” has brought a big impact on the local government's financial resources.Before the “reform of the camp”,China's VAT is a central and local shared tax,and the business tax is owned by the local government.After the “reform of the camp”,the business tax originally belonging to the locality will become the VAT shared by the central and local governments.Reducing the fiscal revenue of local governments not only affects the interests of local governments,but also weakens the enthusiasm of local government organizations,triggers central and local conflicts,and also requires local governments to meet the basic public service needs of local residents and maintain their normal operations.The reduction of financial resources will affect the development of the local economy and the national economy.Therefore,the study analyzes the impact of “camp reform” on the financial resources of local governments,rationalizes the current financial distribution relationship under provinces,and contributes to the construction of the financial allocation pattern after the reform and the guarantee of local financial resources.Further optimization of the tax system,adjustment of economic structure and transformation of economic development mode.Based on the principle of matching financial resources and powers,this paper discusses the distribution of financial power and power of the central,provincial,municipal and county governments in the times of post-“replacing business tax with value-added tax,and analyzes the typical central region of Jiangxi Province to discuss whether the current financial allocation system during the transition period is It can ensure local financial resources,mobilize the enthusiasm of the city's economic development,and promote the equalization of public services.At the same time,it proposes countermeasures for the adjustment of the financial allocation pattern and the further improvement of the financial system.