Value-added Tax Reform's Effect And Counter Measure Research

With the rapid development of contemporary economic globalization,many countries have begun a profound reform of the tax system.In our tax system,tax turnover tax is the most important value-added tax and business tax,two kinds of taxes discrete parallel.The current tax system began to appear unreasonable,to optimize the economic structure of the negative.Therefore,the business tax reform VAT(hereinafter referred to as "Camp changed by")tax reform to improve the development of China has become an important measure.As China's "second five" structural tax cuts tax reform is an important project,"Camp changed by" pilot began in some cities in the country,and intends to gradually implemented throughout the country.In this vigorous tax reform,which has brought opportunities to local governments,but also challenges.With the gradual easing of cross-strait relations in recent years,the "mini three links" and "big three links" have achieved rapid economic development of Fujian,its strategic significance to Taiwan more obvious role in China's economic development in Fujian economy development system increasingly important.Therefore,scientific calculations,"Camp changed by" Fujian industry changes in income tax and fiscal reforms after the pilot,the analysis put forward in the reform process needs to pay attention to the problem and the necessary supporting policy recommendations to ensure the smooth.implementation of the reform,accelerate the economic development of Fujian Province transformation and strategic economic restructuring is important.This paper takes Fujian Province as a "tax related data to increase the pilot camp"has been more than a year as the basis,based on clear tax theory and tax system optimization theory,find out the correlation between the optimization of tax system and economic growth,through the analysis of "camp to add" intuitive conclusion on the impact of economic growth;secondly by comparing Fujian province tax in the tax data,in-depth empirical research on "economic growth effect of camp to add",confirmed that although greatly to the enterprise tax cuts tax revenues,but due to the expansion of the tax base,the increased tax revenue to fill the tax loss but a slight growthconclusion.Then the statistics of year pilot enterprises and value-added tax businesstax increase or decrease,the evidence for "camp to add" policy so that the averagetax burden of enterprises in Fujian province overall decline.Finally,on the basis of the empirical analysis,the "camp to add" to conduct a comprehensive analysis of the effect on economic growth,to find out the possible problems and flaws,and give the operational policy adjustment the conclusion and policy suggestion.