The Research On The Existing Problems And Countermeasures Of The Replacement Pilot Of Business Tax With Value-added Tax

With the rapid development of economic and social, the tax reform of our country implemented in 1994 exposes a series of contradictions and problems. Especially because of the value added tax and business tax co-exist at the same time, led to the suspension of the VAT chain and taxpayers repeated tax problems to be solved. To continue will seriously affect China’s industrial structure optimization and the development of modern service industry. At the same time, the law of parallel also increased the taxpayer’s tax cost, reduce the efficiency of tax collection and management. In order to solve the above problems, further optimiz the tax system in our country, easing the burden on taxpayers, our country start the Replacement Pilot of Business Tax with Value-added Tax in some industries and regions in January 2012, and gradually expand to the whole country around and industries of "3+7". This piot is a breakthrough for the development of the fiscal and taxation system reform during the "twelfth five-year". This paper analyses the reform effect through collecting the data, especially the selection of heze pilot since the prefecture level collection data and typical cases.Through the reform, the industrial structure of the pilot area was optimized, the modern service industry was developed rapidly; Most taxpayers, especially small enterprise tax burden is reduced, the enterprise development was enhanced The current tax system has been perfect, better solve the problem of the double taxation taxpayer. conforms to the original intention of the policy of the Replacement Pilot of Business Tax with Value-added Tax.This paper also expounds some problems exposed in the early process of pilot, such as in terms of policy design, VAT deduction chain is still incomplete, causing some industry tax burden rise instead down after the reform; Because of the imperfection of the part of the policy, It is very hard to carry out for the tax authorities; Allowances in local fiscal revenue, formation of the central and local financial game. In terms of tax collection and administration, the work pressure of the State Tax Bureau increasing, tax management concept need to improve gradually, the management risk of the special invoices for value-added tax increasing. In terms of the enterprise response, pilot taxpayer learning are insufficient for pilot tax policy, and some of them do not adapt to tax accounting and tax return way enough, have higher risk to use Special VAT invoices, enterprise management mode and development strategy needs to be improved.On the basis of objective analysis of the existing problems, this paper also puts forward the countermeasures and Suggestions. For example, in the aspect of policy to accelerate the process of reform, perfect the policy design, and promote industrial upgrading, improve the local tax system; In the aspect of tax collection and administration to strengthen the management foundation, improve management skills, guard against law enforcement risk;In the aspect of the enterprise response to study in the policy, to adapt to the new changes, risk guard against invoice and adjust management strategy, and so on. By solving the above problems, make our country to increase the Replacement Pilot of Business Tax with Value-added Tax reform can be successfully completed smoothly.