Study On The Effect And Countermeasure Of The Reform Of The "Replacing The Business Tax With VAT"

From January 1,2012, our country carried out a vigorous tax reform -- sales tax into a value-added tax (hereinafter referred to as "Replacing the business tax with VAT")."Replacing business tax with value-added tax (VAT)" from Shanghai to start the pilot, then gradually extended to the country by industry, transportation industry, modern service industry gradually penetrate into other industries, it is expected in May 2016 will be fully tax into value-added tax. However, the camp changed to increase, the value-added tax to completely ban business tax, VAT tax base is more extensive, more complex elements of the tax system, the goal is more diverse. And the neutral characteristics of the tax should not be inconsistent with the economic development will bring adverse effects. On the basis of analyzing the influence of the "Replacing the business tax with VAT" on the economy, this paper finds out the reasons behind the performance of the non neutrality of the tax system, and puts forward the suggestion of optimizing the value added tax system.On the basis of previous studies, this paper forms the framework of this paper by combing the relevant literature of the value-added tax reform at home and abroad.First of all, the basic theory of the reform of the tax system reform and increase the basic theory of a simple exposition.Secondly, based in Anhui Province, through the case model, quantitative and qualitative combining research methods "camp to add" may be of economic, financial and business impact, a variety of "camp to add" in the process of tax reform tax, local fiscal revenue, corporate tax negative does not reduce increased is analyzed in detail.Finally, the "camp changed to increase" the value added tax problems put forward optimization scheme.