Camp Change Impact On Enterprise Tax Burden

Along with our country economic development,Tax structure formed by the tax system reform in 1994,still do not adapt to the trend of the economic development in China.How to improve the tax efficiency has become the focus of Chinese tax reform.The world of value-added tax policy is comprehensive and thorough.Also it has been proved to be able to eliminate double taxation,and solve the VAT deduction chain fracture problems.In January 1,2012,the reform of replacing business tax with VAT has implemented in some modern service industry in the Shanghai.So far,the business tax levy value-added tax policy started in our country.According to the requirements of Chinese “Twelfth Five-Year” period,the Business tax levy value-added tax policy will expand to the real estate industry,construction industry,the financial sector in the next period of time.And will continue to expand to the whole country.This paper starts from the analysis of transportation industry and modern service industry,using mathematical statistical model analysis to replace business tax with value-added tax effect on the tax burden.And analysis to the tax changes reason,and how to deal with the current tax policy.The specific method is: The first part describes the significance,points to the methods,ideas,innovation and deficiency of the research.The second part introduces the reasons of business tax and value added tax coexist,and combined with the theory of "camp changed by" summed up the necessity in China.The third part introduces the situation and the reasons of tax changes to replace business tax with value-added tax(VAT)from the transportation industry and part of modern service industry,and the policies did not achieve the desired goal of reform.The fourth part summarizes the problems existing in the tax reform from three aspects.The fifth part introduces the development of western countries VAT,and the management experience and understand the significance of tax system reform in our country.The sixth chapter introduces the reasonable planning advice after the replacing business tax with value-added tax(VAT).