The Law Study Of Business Tax Change To VAT In China

In the national annual of2014, the premier Li Keqiang said that to further expansion of small micro enterprises preferential tax scope; reduce the financial burden on enterprises. The fiscal and taxation reform has become a hot topic in the inside and outside the venue once again. Business tax change VAT as a high aim at long-term institutional arrangements. Neither solves the problem of double taxation, to create a more fair taxation environment, and promote the adjustment of economic structure, support the development of modern service industry, reflect the strong appeal. Business tax change VAT since January1,2012in Shanghai pilot as of August1,2013, the business tax change VAT pilot scope has spread to the country on a trial basis. Pilot industry also covers the industry more and more the original to pay business tax. Through the analysis of the pilot areas, the business tax reform general VAT pilot work progress smoothly and orderly, effective, reflect the good society. Business tax change VAT both efficiency and fair, to build a good tax environment. Improve the efficiency of the allocation of resources, eliminate double taxation, reduce the pilot areas most taxpayers’ tax burden. Promoted the adjustment of industrial structure and meet the development of the tertiary industry. Business tax change VAT experiment has made remarkable achievements, which as a comprehensive reform of value added tax of trying to "camp to add" full-scale provides reference, however, many problems of the pilot, in urgent need of overall consideration and timely response. Such as pilot rolled out more complex than the regional level, industry level during various transitional pilot runs counter to the policy and tax revenue legal principle, the local tax system and tax rate between high and low and the grade with the international trend of deviating, etc. In this paper, on the basis of literature review, according to the "battalion to add" pilot areas of reform measures, combined with the present condition analysis of the pilot areas and other areas, on the basis of fully implementing the business tax effects and problems in the change of value added tax is analyzed, and then gives Suggestions for fully implementing business tax VAT instead.