Study On The Influence Of "Camp Changed To Increase" On The Development Of Guangxi's Third Industry And Industry Tax Burden

In recent years China's economy is affected by the international financial crisis in 2008,the decline in export growth,foreign trade situation is grim;the change of market demand,overcapacity,economic structural imbalance,local debt is increasing;the demographic dividend is disappearing,resource and environmental constraints will increase,making the scale of the driving force decreased.In the face of complex domestic and international environment,the world economy is difficult to recover,the downward pressure on the domestic economy is still large,China's economic development has slowed down.The party's the third Plenary Session of the 18th CPC Central Committee through a programmatic document "under the new situation,the CPC Central Committee on deepening reform of the overall number of major issues" the"decision" guidance from the promotion of national governance systems and governance capacity modernization,from optimizing the allocation of resources,to maintain market unity,promote social justice and realize the national long period of stability in height,making an overall plan for deepening the reform of the tax system,pointed out the direction for the better play a role in the overall development of tax service.In March 5,2016,Premier Li Keqiang at the opening of the National People's Congress of the "government work report" said that since May 1st the full implementation of "replacing business tax with value-added tax(VAT)",and stressed the need to ensure that all industry tax reduction is not only increasing"."Replacing business tax with value-added tax(VAT)" is our country on international and domestic economic development,get rid of timely measures in China's current economic development dilemma,based on the "replacing business tax with value-added tax(VAT)"background,concept and the third industry in Guangxi,the taxpayer and industry tax system analysis for the "pilot replacing business tax with value-added tax(VAT)pulse effect the third industry:the paper starts from the introduction part,mainly introduces the research background and research significance of the thesis,through summarizing the domestic and foreign research review on" replacing business tax with value-added tax(VAT)"or the VAT tax reform analysis,"replacing business tax with value-added tax(VAT)"research focused on" replacing business tax with value-added tax(VAT)"on China's social development the research on the economic effect and for replacing business tax with value-added tax(VAT)" policy research.And then lead to the research ideas of this paper,as well as the innovation and shortcomings of the paper writing.It also expounds the concepts and tax theories involved in the increase of business camp.On value-added tax,business tax,"replacing business tax with value-added tax(VAT)" and tax concept are described,select the four most famous tax theory of economics,the principle of tax neutrality and tax burden and the economic growth theory and the optimal taxation theory and tax burden and incidence theory.Especially Marston's theory of tax burden and economic growth reveals the law between tax burden and economic growth,and has important reference function to the research of this article.Then,the paper begins with the empirical analysis of the third industry in Guangxi.The empirical analysis of the economic impact of' the two phase of Guangxi"replacing business tax with value-added tax(VAT)" of Guangxi's third industry and the third industry related industry tax,come to the following conclusions:Guangxi "replacing business tax with value-added tax(VAT)" pilot reform has achieved remarkable results in tax cuts,promoting economic development is in effect,however adjust the industrial structure is underwhelming;"replacing business tax with value-added tax(VAT)" has a positive economic effect:"camp tax structure changes brought about by the added value and the proportion of the added value of third industry in Guangxi between the existence of a positive relationship,but this kind of positive effect but no statistical significance of the existence of the causal relationship between Grainger.Secondly,the empirical analysis of the "camp changed to increase" impact on the tax burden of the third industry in Guangxi."Replacing business tax with value-added tax(VAT)" simple and obvious effect on small-scale taxpayers tax,and through the establishment of the general taxpayer tax model tax effect of general taxpayer is complex;comprehensive"replacing business tax with value-added tax(VAT)pilot to Guangxi third industries industry tax declined,but the third industry internal tax rate differences.Then,combined with the Guangxi third industry "camp changed to increase",the effectiveness of the pilot reform and found problems were evaluated.Found in Guangxi in the two stage of the implementation of "replacing business tax with value-added tax(VAT)" has achieved a series of positive results,such as large taxpayer tax relief,to small and micro enterprises as the representative of the private economy has been the rapid development of modern service industry and emerging industries to increase investment in fixed assets raised.But in the camp changed to increase the implementation of the pilot also encountered some problems,"camp changed to increase" supporting the operability of the lack of guidance regulations,the input deduction mechanism incomplete corporate tax burden increased.According to the "Guangxi camp to increase" reform pilot found in the problem,put forward to improve the "camp changed to increase" supplementary comments.Including the relevant departments of the Guangxi local government to help enterprises to analyze the reasons,and gradually perfect the rules for the implementation of replacing business tax with value-added tax(VAT)"tax policy,to complete the optimization and upgrading of industrial structure and guide enterprises to actively adjust;national value-added tax sharing ratio between the central and local laws and regulations,perfect the supervision and management system.In order to further reduce the industry tax burden of the third industry in Guangxi,increase the proportion of the output value of the third industry,optimize the current situation of Guangxi industrial development,and give better play to regional advantages.Finally,the full text of a comprehensive summary and future prospects.This paper gives a comprehensive summary of Guangxi "replacing business tax with value-added tax(VAT)" pilot reform is not significant for adjusting the industrial structure;"camp to increase the development of the third industry has a positive economic effect;" replacing business tax with value-added tax(VAT)"simple and obvious effect on small-scale taxpayers tax;comprehensive" replacing business tax with value-added tax(VAT)"to the Guangxi third industrial industries tax the dif-ference appears to decline.Based on summarizing the ideas and viewpoints of the thesis writing,the EU and other countries through the value-added tax reform experience;the future "replacing business tax with value-added tax(VAT)" impact on the national or regional division of labor in society;"replacing business tax with value-added tax(VAT)" construction of the local tax system reform;VAT legislation etc..Now Guangxi "replacing business tax with value-added tax(VAT)" pilot reform is still in the transitional stage of tax reform,with "replacing business tax with value-added tax(VAT)pilot to the Guangxi region and the industry's further implementation,not only to optimize the pilot period value-added tax rate level,to reduce the number of value-added tax classification."Replacing business tax with value-added tax(VAT)through credit chain open up the production circulation,the forced current tax system reform of the financial system,greatly reducing the burden on taxpayers,effectively promoted the adjustment of economic structure and the transformation and upgrading of industrial structure,to better promote the real economy,especially the development of Small and micro businesses,and enhance trade and in Guangxi the ASEAN countries in the competitiveness of products,promote regional development.More vigorously push forward the supply side structural reform,Guangxi economic and social development continued to improve.