Research On Business Tax Reform To Value-added Tax Of Township Enterprises

Since January 1,2012,China has successively in a few provinces and parts of some industries to replace business tax(BT)with value-added tax(VAT)pilot work.It's a crucial step of the tax system reform in the country for the process of from part to whole.With the 2015 "BT reform to VAT" pilot expanded to all the provinces(municipalities),different sizes of enterprises for all regions have had a positive effect by "BT reform to VAT" of concern."BT reform to VAT" plays a significant part in our tax system reform.It's not only to has a positive role to the tax system and the form of tax levy in our country,but also to optimize the economic structure,to adjust the economic development mode,to help industrial structure upgrading,to promote third industry.The VAT 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.As an important part of our national economy,township enterprises in ensuring growth,the implementation of technology innovation,plays an indispensable role in promoting employment,etc.With the deepening of the reform of "BT reform to VAT",various effects of township enterprises has gradually appeared in a full range of business activities.The adjustment of the tax structure effectively promotes the healthy development of economy and industrial structure optimization.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.respectively by means of empirical and case studies to analyze the effect of tax burden and the independent innovation of "BT reform to VAT" to township enterprises.Finally combining the result and problems in the process of analysis,such as the tax burden of some township enterprises are not decreased while increased,etc.,and putting forward some policy suggestions,including the advice of "BT reform to VAT",such as adjusting the tax rate according to the tax burden balance to such township enterprises whose tax were increased.Starting from the practice of the author himself,the paper analyses the tax effect of township enterprises.The paper focusing on the effect of the tax policy reform,this paper is in a deep analysis of the pilot reform effects of the townshipenterprises.The purpose of this paper is mainly to research the effect of "BT reform to VAT" to the township enterprises,and how to perfect the policy to support the development of township enterprises.Based on an analysis of policies,this paper offers both views of positive and negative impacts of VAT tax reform on the transportation for township enterprises,by further elaboration of the pilot implementation situation of Jinghai district,Tianjin.it is concluded that during the pilot period,in the aspects of policy formulation,tax collection and management,which probably leads to tax risk production.It is trying to provide a useful reference from our country promote the construction of innovation system,by putting forward the optimization suggestion for the gradual deepening pilot work,and support measures put forward some Suggestions on the development of township enterprises.