Study On The Impact Of The Replacing Business Tax With Value-added Tax On Income Distribution Of Urban Residents

In 2009, China's value-added tax transformation and reform the production type VAT to consumption type VAT, but this reform did not completely solve the coexistence of VAT and business tax situation, with the economic and social development, the two taxes existence in VAT deduction chain is not complete, highlight the problem of double taxation, industry burden is heavy. In this context, our country in 2011 approved business tax VAT pilot program, since January 1, 2012 first in Shanghai pilot, and in August 2013 1 in the national implementation of the "camp to add". The main purpose of the reform is to optimize the tax system, the business tax will be levied on the service industry, to the collection of value-added tax, will be included in the VAT deduction chain, eliminating the problem of repeated taxation. Camp changed to increase will have a significant impact on China's economy, people's livelihood.Residents of the income distribution has been is academic circles pay close attention to the problem, the tax is an important means of regulating income distribution, rational tax system can play a significant role in regulating the distribution and implementation of help to the income distribution fair. Therefore, this paper uses a combination of theoretical analysis and empirical analysis research methods of the replacing Business Tax with VAT effect of the tax reform on income distribution in urban residents, puts forward the proposal to our country business tax VAT on the basis of this.In the first part of the article, it explains the background and significance of the selected topic, and summarizes the research literature at home and abroad. In the second part, the paper defines the income distribution in this paper and expounds the related theories. The third part discusses the superiority of the value added tax and expounds the progress and effect of the implementation of the reform. The fourth part analyzes the impact of the replacing Business Tax with VAT on the income distribution. The fifth part is the empirical analysis of the impact of the Value-added Tax is carried out around our country on the income distribution of residents. First, the impact of reform on the tax burden of the industry, and then calculate the tax burden borne by each income group, through the Suit index and Gene coefficient analysis, camp changed to increase the impact on the income distribution of residents. Finally, the sixth part summarizes the research results of this paper, and puts forward relevant policy recommendations.