A Study On The Influence Of The Reform To Replace The Business Tax With VAT On The Upgrading Of Service Industry In China

With the sustained development of the world economy,the position of service industry is increasingly important.The level of development of a country's service industry has become an important measure of national economic development.Although service industry has some development in China.But compared with the developed countries,the service industry has a big gap both in the scale and speed of development.Thus,we need to accelerate the pace of its development.The development of China's service industry is affected by many factors,among them,the tax environment is more prominent.With the full implementation of the policy of replacing the business tax with VAT,the tax structure has been optimized and the tax system has been improved accordingly.This will reduce the tax burden on service enterprises and enhance the enthusiasm of service investors,and promoting the service industry develop healthily.However,we can't sure how much influence of the policy implementation on the service sector upgrading and whether the current VAT is the best tax to promote the upgrading of the service sector.So we need to further study the relationship.First of all,through the analysis of the current situation of service industry development in China,we find that the development level of service industry is still relatively low.Secondly,on the basis of combing the reforming course of business tax,value added tax and the policy of replacing the business tax with VAT,I explain the necessity of the policy of replacing the business tax with VAT.Then,qualitative analysis the impact of that policy on the service industry upgrading from the three aspects of investment,consumption,export.Through I use factor analysis to integrate the degree of service industry upgrade indicators,using input-output coefficient to transform the tax conversion.And then,I quantitative analysis of the impact of policy on service industry upgrades through regression analysis,to simulating the value-added tax into the third gear rate and a file rate,testing the pulling effect on the service industry.It naturally draws conclusions that the policy is indeed conducive to the development of China's service industry,and the effect of third gear rate and a file rate is better.So there are many problems in the current value-added tax.In addition,in the simulation of after the implementation of the policy found that part of the industry tax burden is heavier.Finally,from the value-added tax,tax collection and other aspects I puts forward some feasible policy suggestions,these policy include optimizing the tax rate structure,expanding the deductible range,speeding up tax legislation,information tax system,enhancing tax awareness,adjusting the tax preferential policies and so on.Thesesuggestions on the future tax reform work has some reference value.