Study On "Transformation From Business Tax To VAT" Of Modern Service Industry In Harbin

The modern service industry, with knowledge content, technology intensity, low energy consumption and low pollution, is an important criterion to balance the economy and social modernization degree of a nation. Since CPC's 15th National Congress, the added value of our third industry has been increased constantly, and the modern service industry has achieved great development, which has made increasing contribution to the economy. To develop the modern service industry has vital strategic significance in speeding up the adjustment of our domestic industrial structure, improving people's living quality, promoting the technology innovation capability and competitive advantage, and enhancing the international competitiveness.Under the background of financial and taxation system, the modern service industry has been incorporated into the experimental unit of "transforming the business tax into VAT"Since the modern service industry of Harbin carried out the experimental units, the taxation structure has been optimized, and the scale of the taxpayers of "transforming the business tax into VAT" has been increased constantly. Besides, the industrial tax burden has been decreased slightly,and the corporate vigor has been enhanced, which promotes the professional division of the industry, and enlarges the internal demands. It basically reaches the effect of the policy "transformation from the business tax to VAT", and better accelerates the development of the modern service industry in Harbin. Meanwhile, during the implementation of the policy,some problems occur,such as irrational tax rate,high standards for the general taxpayers, increasing difficulty in tax collection and management, increasing local financial burden, etc.This paper introduces the definition, category and strategic status of the modern service industry, expounds the starting point of the modern service industry policy "transformation from the business tax to VAT", reform concept and the taxation arrangement. Besides, it analyzes and evaluates the implementation effect of this policy, discusses the influence of the policy implementation on the management operation of the modern service companies and the taxation management. Moreover, it analyzes the problems resulting from that policy, and puts forward countermeasures to push forward the modern service industry "transformation from business tax to VAT".