Dissertation > Political, legal > Legal > Chinese law > Finance Act > Tax Law

Reflection on the Perfect of China’s Value Added Tax Law

Author LiZhongZuo
Tutor WangBin
School Suzhou University
Course Legal
Keywords VAT Law VAT Tax collection system Input tax Output VAT
CLC D922.22
Type Master's thesis
Year 2003
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The tax reform of 1994, from the requirements of the market economy, with reference to international practice, the existing VAT law. The current VAT law give full play to the VAT has adjustable neutral, the fairness of the tax burden, the effectiveness of the income, the collection and management of the rigor and conducive to the protection of the national economy, which will help domestic enterprises to participate in international competition greatly promoted China the development of the national economy and the increase of fiscal revenue. However, years of practice, but also exposed many deficiencies in urgent need of improvement and perfection. The current VAT law selected production VAT initially play a significant role in promoting aggregate fiscal revenue, expanding employment, etc. With the rapid development of China's economy, the defects of production VAT is increasingly obvious, it has not re-adapt to the needs of the new situation. Production VAT is not conducive to the development of foreign trade, is not conducive to the advancement of technology, is not conducive to optimizing the industrial structure, is not conducive to a balanced regional economy, is not conducive to professional, collaborative production, interfere with the optimization of the organizational structure of enterprises, is not conducive to tax imposed, is not conducive to the continued growth of the national finances, weaken the role of the tax lever is not conducive to the introduction of foreign capital, leading to the the deductible \Implementation of consumption-type VAT has an urgent requirement of reality. China should systematically implement consumption-type VAT. The current VAT Act VAT taxpayers are divided into general taxpayers and small-scale taxpayers, and adopt a different method of taxation, objectively leads to unfair results of small-scale taxpayers, should be changed. Science, current VAT law due to the scope of the provisions of the VAT taxation First, the range of value-added tax is not widely available, making the the VAT deductible chain easy out of line, value-added tax and business tax collection range is divided not clear, easily cause confusion. At present, it should be appropriate to expand the scope of the collection of VAT, to improve VAT chain management; in the long run, when the conditions are, can easily cause a range of value-added tax and business tax levied confusing part of the business tax tariff lines included in the value-added tax to promote VAT standardization. The current VAT law deductible system, the calculation of the general taxpayer VAT payable when to ensure taxation accurate, timely, rigorous play a big role. Deduction in the current taxable VAT tax calculation system, however, there are also significant drawbacks: the deduction system is imperfect, the deduction certificate diversification the deductible \in the calculation of the current value added tax, the greater the amount of input tax, less the amount of tax payable, increase the amount of input tax to steal tax evasion practices. Perfect deduction system to plug tax loopholes, has been very eager. I believe that, should take effective measures to ensure the integrity of the chain of VAT deduction: 1, adhere to a unified rate of deduction; adhere to their VAT invoice for the improvement of standards of VAT law ten thinking content providers fees deduction , repealed transportation costs the invoice, agricultural by-products and waste materials acquisitions invoice ordinary invoice as provisions of ctedit; to reduce until the abolition of the VAT tax incentives provisions reply VAT tax neutral face, in order to ensure that the VAT deductible the integrity of the chain: 4, should confirm the basis of unified VAT input tax and output tax; 5, strict tax to combat human behavior increased grant deductible input tax.

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