“营改增”背景下的消费税改革分析财政学专业论文.docxVIP

安徽财 安徽财经大学硕士学位论文 万方数据 万方数据 ABSTRACT With the development of the national economy and social progress. January 1, 2012, in Shanghai, this as our first to replace business tax with VAT pilot cities, officially launched to replace the business tax with VAT policy. Since Chinas entry into replace the business tax with VAT era. With the accelerated expansion of replace business tax with VAT circumference, although it achieved some success in reducing the corporate tax burden, improve tax system aspects. But replace the business tax with VAT implementation, originally belonging to the local governments business tax reform has become a central part of the local share of VAT. Once the reforms are completed, it will result in deletion of the local body taxes, reduce local revenue. At present time, the heavy local government debt year after year, local fiscal income is insufficient to pay its debts. This situation is not conducive to the healthy development of society and economy, is not conducive to the stability and prosperity of the country. Therefore the urgent need to find new sources of income for local governments. Third Plenary Session of the eighteenth clearly pointed out that accelerating the pace of reform the tax system, the construction of the local tax system, improve our tax system, to promote social and economic development. In this background, as an auxiliary type of consumption tax taxes the opportunity to usher in reforms. Play a major function of the consumption tax system, comply with the requirements of round social and economic development. Consumption tax reform is not only an opportunity to usher in reforms outside, there are many of its own internal problems forced it to reform. Chinas consumption tax means a tax on specific consumer goods and consumer behavior imposed. Moreover, Chinas consumption tax system from its origins to the prototype, and then later developed and promulgated formal until a more perfect state at this stage, it has experienced