In 1994， China began to embark on tax reform is executed with turnover tax system At this time so far has been centered on the income tax， foreign tax system as the main China belong in turnover as the main source of national tax of VAT and consumption tax， currently combination， assisted by the business tax Fiscal and taxation to social resource allocation， income distribution， national economic development， enterprise's economic activities， residents vital interests and government decision-making behavior are significant Along with our country socialist market economy fast development， its is becoming more and more important， the function is more and more In recent years， with the sustained and rapid development of economy in our country and national finance and tax has greatly increased， as well as China's economic system reform of deepening of economic development and national macro-control increasing， the country timely issued a series of relevant financial and tax management of new rules， new policies and new supervision system， make our country the fiscal and taxation theory and practice has witnessed many great
