Based On The Effect Of Tax Levying VAT On M Enterprises And Its Countermeasures Analysis

In the service industry in our country there are a lot of the phenomenon of repeat sales tax,and along with the modern service industry in our country to realize the transformation and upgrading,the existing problems in the tax system of tax itself to the development of modern service industry has brought unprecedented resistance.Despite the value added tax and business tax into the circulation tax,business tax is full of sales revenue,and tax for the VAT just one link.Which is due to the discrepancy in computing,make plan imposes business tax industry in the process of implementation flow circulation,the tax burden as a "rolling snowball" fashion for growth,and expanding the tax burden has hindered our country service industry and the rapid development of modern economy,so I need to change the business tax accordingly.Since the mid-1990-s,after the introduction of value added tax in our country,the government has in the implementation and promotion of the tax and done a lot of effort.Business tax change paid VAT is in order to achieve the business tax cuts,and that through will impose business tax part industry is adjusted for value-added tax,to solve the problems of the current business tax repeated tax,and through the tax increase with decrease of adjustment,effectively implement the industrial upgrading.To increase "camp" in the country not only the problem of double taxation in order to deal with business tax,as well as for the rapid development of the third industry is service industry to create a good external conditions.In this paper,using the method of data collection,case analysis and quantitative analysis and other research methods,and use of normative analysis combined with empirical analysis and comparative analysis and logic analysis method,to change business tax levy value-added tax as the research object,by advertising service industry as the research direction,in M company as an example to study the question of the advertising industry to implement VAT,the purpose is to clarify to add "camp" will have what specific impact the advertising services,and advertising service industry after the implementation of value-added tax will have what specific changes in tax burden,and reference opinions are put forward to optimize the reform,and for the advertising industry puts forward some reasonable Suggestions to address this change,thus promote a smooth transition of the reform in the service sector.