Evaluation Of The Effect About Business Tax Reform To VAT In Qingyuan

In China’s current tax system structure, value added tax and the business tax are the most important two tax categories of taxes, which operate independently. The VAT covers the primary industry and the second industries apart from construction industry, most of the tertiary industry levy business tax. Because the difference is obvious between the VAT and business tax,double taxation is serious in the economic operation. As such, Business Tax to VAT is inevitable.Business Tax to VAT has been three years until now. From three years of the situation, it can improve the VAT chain and eliminate the phenomenon of repeated taxation, reduce tax burden of each production link, promote the development of the tertiary industry. On the other hand, this work led directly to the reduction of government revenue. Therefore, evaluation of the effect about Business Tax reform to VAT has important theoretical and practical significanceThis thesis mostly analyze the effect to the economy and government administration from the positive and negative aspects about Business Tax reform to VAT.With an example of Qingyuan City of Guangdong Province, this thesis analyze tax effect of tax burden and daily management to the Taxpayer, then analyze the impact on Government finance and public management functions, finally put forward some suggestions and measures in order to it goes smoothly and draws up follow-up policy correctly. Structurally, this paper first to assess the positive effects, assess the extent of tax cuts to pilot taxpayers, and to analyze the effect of local fiscal revenue income from long-term perspective. Then assess the negative effects, assess experimental work leading to the plight of a small portion of the taxpayer’s regular tax management faces difficulties during the pilot, assess reduction magnitude of local revenue due to the experimental work, summarize the reason of negative effects, analyze the reasons for the impact of the government’s public management functions generated and analyze the defect of pilot policy. Finally, put forward to improve the tax reform proposals from tax collection, taxation system, industrial planning three aspects...