資源描述：
《4, analysis of the current value-added tax reform in china》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、4,analysisofthecurrentvalue-addedtaxreforminChinaFirst,thebusinesstaxintothescopeofVATlevyAsaneutraltax,valueaddedtaxisthebasicgoalofeliminatingdoubletaxation,promotingspecializedcooperation,expandingthescopeoftaxobjectsandformingacompletechainoftaxcollection
2、.Therefore,aftertheVATtransformation,value-addedtaxinsteadofsalestaxwillbecomethenextpriorityofvalue-addedtaxreform.However,ifallthebusinesstaxleviedintothescopeofvalue-addedtax,thenthereformwillbenolessthanthe1994taxreform,theentiretaxsystemneedstobeadjusted
3、.Consideringthecurrenteconomicsituationinourcountry,thereformofthebusinesstaxintoVATshouldnotbeimplementedatonetime.Itissuggestedthatthereformbecarriedoutstepbystepaccordingtotheeconomicsituation.WecandrawontheexperienceofEuropeancountries,combinedwithChina's
4、nationalconditions,firstofall,thoseservicescloselyrelatedtothetransactionofgoods,transportation,constructionandothervalue-addedtaxleviedintothescope.Theservicetradeswhicharenotcloselyrelatedtothegoodstrade,suchasfinance,insuranceandconsultancy,willcontinuetol
5、evybusinesstax.Whenthetimeisripe,theseindustrieswillbegraduallyaddedtothescopeofVATcollection.Inthisway,theadjustedtax,businesstaxlevymethodscanbesimpleandeasy,andcanguaranteetheintegrityofthevalue-addedtaxcollection"chain".Two,straightenoutthefiscalrevenuedi
6、stributionsystemThetransformationofvalue-addedtaxhasledtothereductionoffiscalandtaxationintheshortrun,whichhascausedgreatpressureonthelocalfiscalandtaxation.Atthesametime,thenextgoalofVATreformistobringthesalestaxintothescopeofVAT,whilethesalestaxisthelocalta
7、x,andisthelargesttaxinthelocaltax.IfthesalestaxisreplacedbyVAT,thedirectconsequenceisthathalfofthebudgetofthelocalgovernmentisgone.Inordertosolvetheseproblems,onlybyscientificallyadjustingtherelationshipbetweenthecentralandlocalgovernments'financialallocation
8、,canthelocalgovernmentbeabletowinthesupportofthescopeofvalue-addedtaxcollection.Atpresent,value-addedtaxisthelargesttaxinourcountry,anditsincomeaccountsfor32%ofthenationaltaxrevenue.Thema
