Research On The Taxation Impact Of Reform Of Replacing Business Tax For VAT On The Technology Services Project

"Replace business tax with value-added tax" is a major tax reform, aimed at reducing double taxation and tax burden of taxpayers to further improve our fiscal policy and optimize the industrial structure. It has a realistic value to research university technology service projects on the pilot of "Replace business tax with value-added tax" and explore its impacts on tax planning and management.In this paper, we research on the effects of Chinese universities’technology service projects called "Replace business tax with value-added tax" and taxation management. On the basis of the foundational concepts of business tax and value-added tax and some related taxation theories, we do necessary analyses of "Replace business tax with value-added tax" from the outside taxation requirements and internal management. We also discuss its influence in taxation, accounting, invoice management, etc. Moreover, we do empirical researches on its impacts using actual financial data of industry listed companies and discover the key factors of tax burden. Finally, we discuss the new problems and situations faced by technology services management and put forward suggestions on tax planning and management.Through the study, we find that "Replace business tax with value-added tax" has multiple effects on the university technology project named tax management and it can have tax decreasing effect, in particular. Among them, for taxpayers in general called universities, as long as the current input tax obtained equals or exceeds 0.66%, the "Replace business tax with value-added tax" will have a more significant tax decreasing effect, which provides a good reference on the taxation planning and management of university technology services.