영개증(营改增)개혁에 따른 지방세 주 세목 선정에 관한 연구

Business tax merger to the VAT is not a corresponding major subdivision in the corresponding local taxes. This is not only shake the foundation of the local tax system If alternate subdivision is not provided, it causes a reduction of local government tax revenue and even in the administrative affairs of the local government can have a serious impact. Therefore urgently prepare a response, the core of the resolution is in the selected main subdivision that can replace the business tax . Property taxes are not appropriate. Because not only lack the potential of tax revenue, When selecting the main subdivision brings the increase in the import tax burden no less. Because of the considerable increase in the import tax burden. In the case of income tax provincial corporate income tax and a sharp drop and in accordance with national policy and personal income tax is higher in potential earnings but it is not appropriate in the light attributed to the vertical center being an international convention. Instead of canceling the VAT tax on goods sold in the retail stage, it is appropriate that the new sales tax. This is between central and local government, while maintaining the existing revenue ratio without increasing the tax burden, because it is the most suitable subdivision that can replace the business tax. That can be said to be the most appropriate sales tax as the main tax items of local taxes. Thus, through social integration and balanced development of the local area. In order to achieve the national economy by a sales tax as soon as possible new this preferable to adopt a main division of the local taxes This study is about the effects and solutions in China due to the absence of local taxes main subdivision. Recently, as local financial reform in confronting between the central government and local governments has implications for us.