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The Impact Of Replacing The Business Tax With Value-added Tax On The Industrial Structure Of Shanghai City

Posted on:2017-05-02Degree:MasterType:Thesis
Country:ChinaCandidate:X W YinFull Text:PDF
Abstract/Summary:PDF Full Text Request
Industrial structure is the proportion of the primary industry, secondary industry and tertiary industry in a country or a region. Industrial structure reveals a country or a region’s status of resource allocation by the distribution relationship of the production factor. Therefore, the industrial structure of different economic development level is one of the important performance and also the important difference between developing countries and developed countries. Under the market economy, formation of a country’s industrial structure depends on market supply and demand. However, because of the existence of market failure, the market mechanism cannot spontaneously achieve the optimum industrial structure. So, the Advanced of industrial structure needs the guidance and the support of national policy. Tax policy as an important tool to adjust macroeconomic, affects the flow between labor, capital and technology in the industry, thus become the main method of industrial structure adjustment. The reform of the tax system in 1994 degrees formed the turnover tax system in our country is divided into the business tax, value-added tax and consumption tax parallel tax system and maintain the system ever since. Governments degrees to set up to promote the institutionalization of the tax system in our country, improve the efficiency of tax and to promote the development of the socialist market economy in our country. But in the 22 years of development, our country economy has made great development, optimize industrial structure and the tax system is the basic has not changed. In 2015 China’s slowing economic growth, the economy into the low growth as the main performance of the new normal, to sacrifice the environment at the expense of extensive economic growth way gradually into elements to promote economic growth quality. The adjustment of industrial structure of demand is more urgent. Business tax and value-added tax as the main source of tax, business tax taxation scope of taxable services, transfer of intangible asset and sale of real estate. Taxation scope of VAT paid transfer of the ownership of the goods, provide processing and replacement services. Business tax, Therefore, is the main object of concentrated in the third industry and construction industry,VAT tax object is centered largely in the second industry. Through adjustment of business tax and value-added tax can realize the change of industry yields then industry substitution effect between a reasonable distribution of the elements and the promotion of industrial structure of the fundamentals. Since The reform program to replace the business tax with a value-added tax will be expanded nationwide on Aug 1 in pilot sectors of Shanghai industrial structure. The influence of the small and medium-sized enterprises during the effect has changed to the realization of the rights of the expansion of industry of our country further around the task of the industrial structure of our country has important significance. Therefore, this article through to the tax analysis of the basic theory of industrial structure and the use of VAR model to analyze the Shanghai business tax and value-added tax’s influence on the industrial structure, combined with the practice of Shanghai business tax VAT instead of our country further pushing nationwide sales tax of value-added tax reform to provide policy recommendations.
Keywords/Search Tags:business tax, value-added tax, industrial structure, VAR
PDF Full Text Request
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