Study of Legal Issues Related to VAT Type’s Transition
|Keywords||The value-added tax reform The value-added tax evasion Tax constitutionalism principle|
The large proportion of revenue on the whole country’s financial revenue is Value-added tax, There are a comprehensive reform of tax in chinese a taxation system in 1994, In order to curb inflation and promote a stable economic development and add the revenue, the producer of legislation is implemented in the background of the economic situation, However, with our enterprises growth and development in various aspects our economy gradually exposed Inadequates this type of Value-added tax. Our value-added tax urgently need a widespread and profound reform, this is also learning the foreign country’s advanced experience.The larger value-added tax reform happended gradually on january 1, in 2009. the implementation of the policy will directly alleviate 200 billion yuan tax from the enterprises, it would be had an important impact on the national economy and people’s lives level. This had pushed the work of our tax compliance with the tide throughout the country, And encouraged to solved the various social contradictions among the significant representation of our serious economic field, the important value-added reform proved once again that our tax system is gradually improved and perfected. Throughout learning from foreign experience and reviewing in the formation and development of our current consumer system, and though our legal system building of the tax has made remarkable progress, our taxation system there are certain problems and defects,this will impede our economic development, this paper puts forward the following questions:The tax laws in the legislative level is too low.Our value-added tax law commission in accordance with legislative power and the principle of taxation in the relevant legal need improve;To ignore the legislative power of local taxation; To neglect the central government and local government taxes legislative power; The rights of the relevant provisions of the tax payers and the principle of taxation in the relevant legal do not place; Circumvention and so on; This article make a detailed analysis and made a series of legislative proposals from the law, economics and economic theory and actions economic theory.The article is fall into four parts. The first part introduces Background and significance of topic, literature review, major problems, ideas and methods of research, innovation and lack of, the second part introduces the general theory of the value-added, including the concept and classification, and has introduced different kinds of tax about the value-added. the implementation of our tax law and tax law reform and development, including in 1983, the tax reform in 1994 and 2009 transformation; The third part of paper tells the value-added tax law reform’s main content and effect in our country in 2009. the fourth part of paper tells law of the prominent problems about the main tax reforms introduced in 2009, the more serious problem is a tax evasion of the tax,this paper tells tax evasion on the specific forms, Our value-added tax system and the tax laws exist many problems, etc.the fifth part of this paper discuss strengthening tax law in the process of change in circumvention of the rule, tell specific preventive measures to tax evasion for taxpayers. The paper tells a series of legislative proposals to make up for the existing legal system’s deficiencies and to implement the legislation and support of reform.At last the paper unfortunately should pay attention to other law problem.For example the right way to face the decline in revenue, a comprehensive reform of the tax laws reformin the other measures, etc.