A Study On The Effect Of Tax Burden On "Business Tax Reform Value - Added Tax"

China’s economic downward pressure increased significantly since2012. Tax asthe main revenue of our government, is an important means for the government toregulate the social resources allocation and income distribution. Optimizing taxstructure and improving the tax system, will undoubtedly have an importantinfluence on economic development. One of the important contents of fiscal reformis the Business-Tax reformed to levy Value-Added-Tax. It can play a positive role inavoiding double taxation, eliminating the unfair tax burden and optimizing thestructure of tax system.BT to VAT—is a public economic policy relating to the benefits of millions oftaxpayers. Increase or decrease in the tax burden is the taxpayer most concernedabout and the most immediate interests of them. BT to VAT, in the short-term, canreduce the tax burden of enterprises and increase the activity of enterprises’investment. In the long-term, it can expand investment, increase demand and play animportant role in the revitalization of the market and public confidence.How to understand the reform and respond to it, is one thing of greatsignificance. To realize tax burden of taxpayers is up or down is also important. Thisarticle deeply discussed the achievements and problems of BT to VAT. Through theanalysis of data, the article reflected the changes in the tax burden of taxpayers. Thus,the thesis can objectively evaluate the real effect of this reform in reducing the taxburden. In addition, this paper also analyzed the reasons of tax burden increased forpart of taxpayers. Finally, the thesis put forward some suggestions to promote thereform.