An Analysis Of The Implementation Of Policies Related To The Levying Value Added Tax In Lieu Of Business Tax Of Chaoyang City

Levying Value Added Tax (VAT) in Lieu of Business Tax is the important step to deepen reform of the fiscal and taxation systems. It is helpful to avoid double taxation, to promote the deepening development of the tertiary industry, to improve the tax system environment. The pilot’s purpose is to increase through preliminary exploration to promote the subsequent reform smoothly, experience and achievements were obtained in the process of pilot to policy implementation in our country will play a decisive role, so it is significant to research the running condition of the pilot. Based on the analysis of levying VAT in lieu of business tax policy theory and the pilot areas to increase the implementation of policy research, analyzes the problem, influence and effects at this stage in the policies on a trial basis in Chaoyang.The main content of this paper is divided into four parts. The first part of the paper is the introduction. The paper mainly introduces the selected topic background and significance; At home and abroad research experience and direction; Research ideas and methods. The second is the background and development of levying VAT in lieu of business tax pilots in our country. The paper mainly elaborates the connotation and the background of our country to carry out the pilots, briefly describes the meaning and the purpose. The third part analyzes the influence of the implementation of the policy in Chaoyang City. First, to summarize the implementation of the pilot in Chaoyang City. Second, to summarize the results of pilot policy in Chaoyang from the tax burden, the industry market space, the enterprise division of labor refinement, goods and services of export competitiveness etc.; Finally, to concrete the problems existing in the pilot process. The fourth part discusses and analyzes the fully implementing mode and feasibility of the levying VAT in lieu of business tax in Chaoyang. First, to discuss the patterns of the further implementation should be adopted; Secondly, to put forward the fully implementing scheme; Thirdly, to analyze the possibility of full implementation of the policy; Fourthly, to put forward the suggestion of further implementation of the policy in Chaoyang.After the analysis of the above research content, considering that the feasibility of the policy have fully implementing in Chaoyang, to discuss the mode for implementing and to design implementation plan, which supplies the data supports and brings forward some suggestions from system policy technology three aspects for the further implement of this reform.