Research On Evaluation System Of Effect Of The Change From Business Tax To Value-added Tax

With the development and application of the Golden Tax Project, the relatedparties of the project got more requirements and needs for information technology.The issue the government has been trying to solve is how to make full use ofinformation technology, elevate the government’s ability of tax management, andbetter monitor tax collection. Jumping out of the restriction of tax authorities, thisthesis, from the perspective of audit and the implementation of tax collection policies,has established a comprehensive system of evaluation index, analyzed and evaluatedthe effect of the policy of changing business tax into value-added tax through realcases, and proved the effect of tax policies through statistics and data.This thesis first introduced the research background and significance, anddefined the connotation of tax policies’ effectiveness so as to set up a common contextfor the following discussion. Then, after introducing the results of former researchers,the thesis briefly introduced the theoretical basis and policy requirement of Changingfrom Business Tax to Value-added Tax, and expounded the establishment principlesand methods of the index system as well as the purpose and idea of indexestablishment. The focus of this thesis is the establishment of the index system, for itreflected the effectiveness of tax policies from the macro and micro perspectives. Themacro index system is more focused on the evaluation of the large environment fortax collection and management; the micro index system is to analyze the developmentof taxation sources through the micro subjects of tax payment (enterprises). Thisthesis has set up25indexes and has given theoretical explanation to each specificindex. The establishment of indexes is to apply them into practice. In the macro indexestablishment, the author took from China Statistical Yearbook and China TaxYearbook the statistics of the macro-economy and taxation in China between2007and2011to comprehensively assess the performance of structural tax reduction policy inthe whole tax collection and management environment, and found that it wasfunctioning very well in the five years. In the micro level, the author chose11pilotlisted enterprises for the policy of “changing business tax collection into value-addedtax collection” in Shanghai, and the comprehensive analysis result was that thetaxation sources were developing stably and the effect of the policy was also verygood. Base on these results, some good experience are provided in the last.The thesis focused on establishing the evaluation index for tax policy ofChanging from Business Tax to Value-Added Tax. The development of index was a gradual process and problems will emerge and get resolved in practical application.The author hopes that this thesis can do its tiny bit to push forward the developmentof Changing from Business Tax to Value-Added Tax policies.