Research On Value Added Tax Reform Under The Background Of Tax Cut And Fee Reduction

Tax revenue is an important means for a country to obtain fiscal revenue.At the same time,it plays an irreplaceable role in exerting government functions,adjusting social income distribution and macroeconomic policy regulation.In 2016,China carried out the reform of the system of replacing business tax with value-added tax,which is a historic change in the history of China’s tax development.It not only expanded the scope of value-added tax collection,reduced the repeated tax collection on enterprises,but also further strengthened the position of value-added tax as the main tax in China’s tax system.After replacing business tax with value-added tax,the construction of value-added tax system in China has achieved phased results.The 19 th National Congress of the Communist Party of China put forward a new direction and goal for China’s economic development in the new era.China’s economy has changed from a high-speed development stage to a high-quality development stage.In the new historical period,the state vigorously implemented the policy of tax cut and fee reduction,aiming to reduce the tax burden of enterprises,stimulate the micro economic vitality and promote the steady growth of the national economy.According to the national tax reduction and fee reduction policy,further deepening the tax system reform,optimizing the tax system structure,and constantly improving the tax function once again become an important topic.As one of the main taxes in China,value-added tax has the important function of ensuring the national fiscal revenue and maintaining the macroeconomic stability,and is also an important link for the effective implementation of the national tax reduction and fee reduction policy.The current tax system of our country is basically a tax system structure with indirect tax and direct tax as the two main bodies,and value-added tax,as the largest tax category in our country,plays an important role in the tax system of our country.Under the policy background of vigorously advocating tax reduction and fee reduction for enterprises,value-added tax is undoubtedly the main tax category for enterprise tax reduction,which has a significant impact on reducing the tax burden of enterprises Ring.In the new economicsituation,the government has successively introduced a series of adjustment measures to the value-added tax system of our country,but many of these policy measures contain some transitional nature,with the characteristics of temporary and compromise.However,there are still some imperfections in the current value-added tax system,which will seriously affect the effective implementation of the national tax reduction policy.Therefore,in the new normal economic environment of China’s economic development,how to further improve the current value-added tax,at the same time,it is more conducive to the implementation of tax reduction policies,reduce the tax burden of enterprises and tax compliance costs,is the main problem discussed in this paper.Therefore,this paper studies the further reform of value-added tax under the background of tax reduction and fee reduction,mainly using the methods of literature analysis,comparative analysis and inductive deduction.First of all,combined with the relevant tax burden theory in western economics,the theoretical significance of tax reduction and fee reduction in China has evolved,which provides theoretical guidance for promoting the reform of value-added tax in China under the background of tax reduction and fee reduction.Secondly,according to the inherent characteristics of value-added tax and some problems existing in the current value-added tax system of our country,drawing on some mature experience of value-added tax reform in foreign countries,based on the basic national conditions of our country,and focusing on the future development trend of value-added tax,starting from tax legislation,tax rate and tax preference setting,value-added tax invoice management,etc Under the background of the national tax reduction and fee reduction policy,this paper attempts to explore the design of value-added tax system which is in line with the national conditions of our country.