The Overall Evaluation And Promotion Countermeasures Of "battalion Reform And Increase"

"Business tax reform VAT" as a major reform of the financial and tax history, since the beginning of 2012 proposed the implementation, after nearly four years of time, carry out trial?supplement and perfect, it will be fully implemented " Business tax reform VAT " in May 12016, so at this stage for the complete " business tax reform VAT " becomes an overall evaluation, and the remaining unreformed industry research is very important, It has a theoretical guidance and practical significance?Country for " Business tax reform VAT " the degree of attention is obvious?However, due to the complexity and particularity of the industry, as well as the practical operation of the difficulties, Making the process of " Business tax reform VAT " is slow?This paper describes the status of the domestic and abroad, including research abroad for VAT reform and chinese scholars'" Business tax reform VAT " discussion for our country; Next narrative " Business tax reform VAT " the theoretical basis, the main policy put forward from the background, content and implementation of the terms of presentation, and "Business tax reform VAT " the theory put forward applications; The third chapter is the " Business tax reform VAT " overall evaluation and analysis of causes of problems, " Business tax reform VAT " from the current point of view is more good than harm, Significantly improve the efficiency of resource allocation?optimize the industrial structure adjustment?to avoid double taxation, etc?But also a slight problem, challenge tax advisory platform?local and state tax division of labor etc, This chapter also describes the coming into the "Business tax reform VAT " the financial industry, real estate construction and installation problems encountered, Added value is difficult to determine and measure?Tax collection and management mode after the reform etc, and to analyze the causes of these problems; The next chapter is to analyze the " Business tax reform VAT " brings welfare effects, starting from all income groups produced EV CV and research, to analyze the actual effect "Business tax reform VAT", but also on the future of the industry of "Business tax reform VAT", and conducted a tax calculation method; The fifth chapter is Experience home and abroad, Financial services-. real estate construction and installation have been incorporated into the " Business tax reform VAT " and is relatively difficult and complex industry, foreign industry has long been ripe for these policies, mainly from Canada?he Netherlands?New Zealand and other countries, summed up for our success learn from the experience, Real Estate VAT input tax deduction can be taken to deferred mode?The financial industry to adopt a zero tax rate?tax-exempt and taxable differential treatment; The last chapter, for the implementation suggestions of the rest industry in "Business tax reform VAT ", including the construction and installation operations real estate?financial services?consumer services put forward countermeasures, The purpose is to provide a reference for the present stage of the reforms?...