The business tax VAT law problem research
|School||Graduate School of the Chinese Academy of Social Sciences|
|Keywords||Turnover tax system Changing Business tax into VAT VAT law|
Since the reform in tax system, both of value-added tax and business taxhave been maintained in china’s turnover tax system. Pilot of changingBusiness tax into VAT is both an important content of structural tax cuts andinevitable requirements of tax system improvement, and the success of pilothas significance for the adjustment of industrial structure and developmentpattern. However, there will be some inevitably negative effects in the pilotprocess. This paper analysis the problems in the pilot from the perspective ofthe tax laws in order to give some better advice to the legal norms to create amore favorable external conditions for the future "VAT Law "formulation.Four parts are included in this article: First, analysis in the principle andstructure of the turnover tax, outstanding problems in circulation tax systemand the trend turnover tax reform. Second, analysis in the purpose of changingthe business tax into VAT, as well as the arrangements and content of pilot,and the effects of pilot, third, analysis in the major legal issues resulted in eachchanging pilot process: the obligated party, tax rates, taxable services, taxincentives, tax collection and management. Four, idea of how to perfect VATlaw in the background of changing business tax levy into VAT, focusing onthe competence, procedures and the principle of legislation, taxation elements,the important problems in collection and management, and the policyrecommendations for the transition period.