Research On Optimization Schemes Of Vat Tax Reform Pilot Work Of Shenzhen

To replace business tax with value-added tax(VAT) plays a significant part inour tax system reform. How to use reasonable policy formulation and implementation as the way of ensuring the achievement of the tax reform and the solution to tax risks produced during the pilot period, our country is still in the stage of research and exploration both in theory and practice. Focusing on the effect of the tax policy reform, this paper is ina deep analysis of the pilot reform effects of the present stage in Shenzhen, those existing tax risks and fundamental reasons. It is trying to provide a useful reference to the pilot work by putting forward the optimization suggestion for the gradual deepening pilot work.The VAT tax reform will be successful or not, the key lies in whether we can achieve structural tax reduction and the long-term goal of economic development. This paper discusses the realistic necessity of VAT tax reform from both sides of tax theory and objective demand, taking the objectives and direct ion of which as the entry point. According to the three fundamental tax principles of fair, neutrality and efficiency, business tax should be replaced by VAT tax to form a complete tax system of VAT. Together with the objective function of VAT tax reform, which are eliminating double taxation, perfecting tax system and optimizing the industrial structure, contributes to the policy orientation of getting through tax reduction chain and reducing tax burden.Based on an analysis of policies, this paper offers both views of positive and negative impacts of VAT tax reform on the transportation industry and modern service industry, by further elaboration of the pilot implementation situation of Shenzhen City, it is concluded that during the pilot period, the perf ormance of our government is not good enough to reach the target of tax reform, in the aspects of policy formulation, tax collection and management, which probably leads to tax risk production.In a comprehensive analysis of policy influences and pilot imp lementation effect, in this paper it is argued that, the government plays an important role of policy formulation and implementation in the realization of the goal of tax reform. Acting from the perspective of preventing and reducing tax risk, the government should take advantage of a series of concrete measures of improving VAT tax system design and implementation, strengthen the daily management and tax risk monitoring of the pilot enterprises, to ensure the VAT tax reform for the next stage a smooth progress.