The Research Of "Business Tax To Value-added Tax" Under The View Of Structural Tax Cuts

There are two types of turnover tax in China’s tax structure:value-added tax and sales tax. And the second industry must pay for the VAT, but exclude the construction industry. Generally, the tertiary industry needs to pay sales tax, which means that different industry should pay for different tax, however, in the market economic environment, several shortcomings of this kind of taxation are becoming more and more prominent. But after the implementation of the "business tax to value-added tax", the double taxation will be eliminated effectively, and also can ensure the fairness of the tax burden, and integrate all the goods and services into VAT tax category gradually, this can be seen as the key and important content in tax reform process, and it is very important for structural tax cuts, it also can promote the stable development of the economy and the further optimization of the structure.This paper discusses the "business tax to value-added tax" from the perspective of structural tax cuts, introduces the background and meaning of "business tax to value-added tax", and analyzes specific cases in W City to summary the sources of revenue situation and the perform of "business tax to value-added tax" in the past three years, points out several disadvantages of "business tax to value-added tax" and then put forward appropriate countermeasures.This paper includes introduction and other three parts, details as follows:The first part introduces the basic theory of "business tax to value-added tax". Based on the research results of domestic and abroad, introduces the meaning, features, functions of "business tax to value-added tax", explains the necessity of "business tax to value-added tax"reform.The second part, makes W City as the example case, introduces the specific implementation process and its results, analyzes its effects from taxpayers, business management, industrial structure and the taxation system.The third part is the discussion and conclusions. This part put forward several suggestions to complete the taxation system and coordinate tax revenue system after "business tax to value-added tax".There are two innovation points of this paper. First, is the innovation of research content. "Business tax to value-added tax" is an important move in structural tax cuts to create a more fair and neutral tax environment, it’s effective to release market forces and vitality in economic activities, it also will play an important role in the process of industrial transformation, structural optimization, consumption upgrade, innovation entrepreneurship and deepen the supply-side structural reforms. This research has strong timeliness and age characteristics. The second is the innovation of research methods. In this paper, the main methods include case studies and surveys, discusses the implementation in practice by data, analysis and comparison in details, finally, draws a conclusion with rigorous and scientific methods.