| Business tax double taxation problem widely exists in the service industry in China, with the transformation and upgrading of the modern service industry, the business tax tax system defects of itself brings resistance to the development of modern service industry. Value added tax and business tax both belong to the circulation tax, business tax number rely on sales income and value-added tax only rely on added value in each circulation.It is because of the tax system design is different, lead to the business tax of the industry in the industrial chain increase like a "rolling snowball" in the process of circulation,this expanding tax burden has serious impact on the development of modern service industry in our country and the country transformation and upgrading of industrial structure, fundamental institutional reform of the tax has been imminent.Since the1994introduction of value added tax in our country, government has made three major reforms for VAT to fully implement and promote in our country. Business tax change paid VAT is under the background of structural tax reduction policy in our country, by changing the part with the collection of business tax VAT method, to solve the problems that the double taxation of business tax, and through to the tax burden is increasing with decreasing selectivity for upgrading the industrial structure adjustment."business tax change to VAT" is made experiments and promotion in the whole country is not only to solve the problem of double taxation of business tax is the institutional problems, especially for modern service industry as the main direction of the tertiary industry vigorously development create a favorable tax environment. Tax policies as a means of national macro fiscal, using tax policy as a lever through the form of tax breaks to reduce the enterprise the management cost, stimulate the enterprise more willing to invest in the form of burden, promote our country service industry of economic development and optimization of industrial structure adjustment.With the development of science and technology and the adjustment of economic structure, because of modern service industry low energy consumption, little environmental pollution, resources to meet the needs of the current low carbon economy development, has become the measure of a country and regional economic development level of important standard. Modern service industry is a new kind of industry, the modern economic development with energy resource consumption, low environmental pollution,to adapt to the need of sustainable development in our country, belongs to the high technology content, low energy consumption and high output of green economy. Accompanied with the process of economic globalization, modern service industry is more and more become the competition between countries like an important soft power, to vigorously develop modern service industry raise the content of the third industry in our country’s economic output has become an urgent need. Modern service industry in China started late, development lags behind, does not occupy the important position in our country’s economic output. Along with our country of modern service industry under the labor service unified collecting sales tax, business tax itself exists in the tax system defects and the modern service industry division of labor refinement, industry integration, new forms and development tendency of business internationalization. As one of the important measures of structural tax cuts, the business tax system reform, through to create a fair and reasonable taxation environment for enterprises, encourage the development of modern service industry in the policy system, promoting China’s industrial structure adjustment is very necessary.Based on the "business tax change to VAT" policy in China and analysis of modern service industry as two main breakthrough points, through the background of the development of modern service industry of our country, the present situation, future development trends and systematically in this paper, the institutional defects existing in the current business tax, the analysis of the current business tax for the limitations of modern service industry development in our country, at the same time comparing the world service industry tax system development direction, discusses detailed the modern service industry in our country the necessity of "business tax change to VAT" instead. Through to our country tax paid VAT policy options instead of specific interpretation, starting from the conception of policy itself, expounds its important significance for the economic development of our country. Select first to "business tax change to VAT" pilot area in Shanghai to pilot, analysis of the causes of the background details of Shanghai to "business tax change to VAT " since the implementation of the current situation and existing problems, at the same time, briefly described so far have been "business tax change to VAT" the pilot of the nine provinces and municipalities, including Beijing, zhejiang and so on, implementation of the status quo, systematically elaborated the our country current "business tax change to VAT" implementation plan and the present situation. From the point of modern service industry by comparing before and after "business tax change to VAT" pilot area enterprise tax burden and regional tax changes discussed the "business tax change to VAT" instead for modern service industry tax change effect, at the same time, after analyzed the implementation of the "business tax change to VAT" instead for the optimization of the modern service industry structure effect, from the macro analysis of the "business tax change to VAT" instead for the influence of the modern service industry. Change through the existing research, this article to our country "business tax change to VAT", the expansion and the existing problems of the industry was expounded, and hopes to "business tax change to VAT" instead of full implementation and promotion provide some constructive Suggestions.The first chapter is the introduction part, the systematic study of this paper background, research significance, research ideas and methods are detailed described, and details the research status at home and abroad by means of literature review. Belong to the world’s first in China on business tax levied VAT instead of countries, the current domestic scholars has done more research, study abroad is the tax system more tax and value-added tax system itself as well as the principle of theory research. This chapter of the article is also made a brief explanation of the innovations and shortcomings.The second chapter is the main argument of modern service industry in our country the necessity of "business tax change to VAT" instead. The development background and the present situation of modern service industry in China is analyzed, discussed China’s modern service industry in the economic globalization, under the transformation and upgrading of industrial structure of Beijing’s future development trend of the development of modern service industry in China are reviewed. And compares the institutional defects existing in the current business tax in our country, demonstrates the current business tax for the negative impact of the modern service industry, the system elaborated the modern service industry in our country are in urgent need to the necessity of tax change paid VAT reform. Our economy is in a high-speed development stage, how to transformation of the mode of production development, develop the third industry, adjust the economic structure to meet the need of sustainable development, these are the design of tax system and the reform put forward higher request. Although China’s modern service industry obtained the big development in recent years, because of the low starting point development later, away from a service industry development in our country is still far. Not only that, there are many factors restricting the development of China’s modern service industry, tax has become a very important system factor. This chapter details the characteristics of modern service industry development in our country, including the background and present situation analysis, summarizes the future trend of the development of modern service industry in our country. Through the analysis of present tax system defects and the negative effect on the modern service industry demonstrates the current business tax for the limitations of modern service industry in our country. Compared to tax reform trend of world service trade, the model for the future service industry tax system reform in ChinaThe third chapter mainly discusses the "business tax change to VAT" and its current situation, analyzing the present situation and problems of the implementation of the scheme and including "business tax change to VAT" policy in current China, Shanghai as the first pilot area of the current situation is introduced and has been implementing the "business tax change to VAT" region trial was introduced."business tax change to VAT" makes a deep interpretation of the policy, including pilot area range, the pilot of the industry and how to implement the reform policy. Details for which industry take the lead in "business tax change to VAT" pilot, how trial, pilot area should have the conditions and policy of camp to increase of far-reaching significance to the development of modern service industry."business tax change to VAT" Shanghai is a pilot of the first region, this chapter by detailing the background and reason of the pilot project in Shanghai,this paper expounds the Shanghai pilot "business tax change to VAT" instead of present situation and problems, and at the same time has been introduced to "business tax change to VAT" pilot ten provinces and cities of Beijing and the implementation of the status quo, a comprehensive display the "business tax change to VAT" instead of trial in our country at present.The fourth chapter mainly discusses the "business tax change to VAT" for the analysis of the effect of modern service industry, this chapter collects a lot of about "business tax change to VAT" instead, the change of the area tax burden and the pilot after pilot enterprise tax burden of data changes. System this paper expounds the "business tax change to VAT" instead brought what changes in pilot areas in China tax burden. Analysis the paid VAT sales tax reform for our country industrial structure adjustments effects.The fifth chapter is the full text of the last chapter, mainly through the first few chapters of research and analysis, proposed countermeasures."business tax change to VAT" to increase at present in our country is still in trial stage, whether from the choice of tax, tax system design, levy management and so on various aspects have yet to mature, the next expansion should include which industries around, how more reasonable tax system should be set, so many problems to be solved. |
