The Study On The Effect And Strategy Of The Polity "Replace The Business Tax With A Value-added Tax" In The Underdeveloped Resource-rich Country Region

The policy of replace the business tax with a value-added tax is China's "twelfth five-year" period of the important contents of deepening the reform of tax system,it is a major measure for transformation of the pattern of economic development and is the key measure to perfect the current tax system,to reduce the burden of enterprises,optimize the industrial structure,promote the coordinated development of national economy has important realistic and far-reaching strategic significance,but camp to the other side of the effect of tax cuts is a major change in the current tax system,the change of local tax revenue and the local economy has a significant effect.Fushan county proprietary change has adopted a series of reform measures,to ensure the camp change increases smoothly.But in the process of reform in some short-term "and" effects: some camp to increase taxpayers tax burden;Service industry to manufacturing tax cuts radiation effect;Land tax revenue in the short term contract,the original management means hit,local cadres thought fluctuation;National tax increase business,working pressure;Affected the local finance income and so on.By combing resource-based economic underdeveloped county battalion changes appeared in the process of raising problems,put forward effective countermeasures,trying to reach camp to increase expected effect.Taking fushan county as an example,briefly illustrates the fushan county battalion to increase the implementation of the steps and the main methods,from the camp to taxpayers,manufacturing,fushan land tax,fushan fushan fiscal five aspects of national tax,analyzes the floating camp efficiency should instead.The author use their advantages in fushan county tax department work,collected a large amount of revenue to increase real data,including tax report the total amount of the tax,the tax authorities use gold 3 phase system of export declaration,warehousing,including data and related statistics by comparing method to analysis the fushan county various aspects of reform before and after the reform;In the field survey of manufacturing fushan jinlong mining co.,LTD.,related income expenses,USESaccounting entries to analyze the camp to increase for the influence of the fushan manufacturing;Interview the business tax paid VAT taxpayer,instead more understand their burden of reason,collect their proposal to eliminate adverse effect;By utilizing the method of combining theory and empirical research tax paid VAT instead cause different influence local,national and local finance.Part reflects the enterprise tax burden increase of manufacturing,services tax cuts is insufficiency,the land tax department is facing multiple difficulties to be solved,national tax department is facing a variety of pressure,pressing problems such as local fiscal revenue severely damaged.Through research and analysis,we can draw a resource-based economy less developed county in the camp to increase after the problems about equal to the economically developed areas,such as enterprise tax burden,not land tax department,the financial department of revenue,national tax department pressure,etc.,but the resource-based economy underdeveloped county degree compared with the developed areas is deeper,but also different problems,such as radiation during the effect on the manufacturing and resource-based economy less developed the superimposed effect of county economic downturn by resources and so on.Which illustrates the camp to increase in resource-based economic less developed county "and" to solve these problems,we should timely transition preferential policies,actively guide manufacturing using the camp change policy,efforts to improve the level of tax collection and administration,try to improve the national tax work mechanism,and strive to create measures to solve the above problems,such as enterprise development environment for us to further promote the reform of tax system provides evidence from the grass-roots practice.