Research On Impact To Local Economy With The Tax Policy Of The Replacement Of Business Tax By Value-added Tax

"The replacement of business tax by value-added tax" has been carried out since 2012,the impact of which has been attracting the attention of domestic industries."The replacement of business tax by value-added tax" policy improved the business tax and value-added tax law parallel deduction chain incomplete problem,reduced the corporate tax burden,promoted the upgrading of industrial structure,thus stimulating the economy better and faster development in our country,but also give some relevant industry tax and local fiscal revenue has brought more challenges.Meanwhile,national 12th five-year plan,also stressed that the development of the third industry in the strategic level,but also to create a good environment for the development of the third industry.And "the replacement of business tax by value-added tax"policies are mostly concentrated in the third industry,under the dual background,research to add" the replacement of business tax by value-added tax " policy impact on the local economy,to further enlarge " the replacement of business tax by value-added tax" instructional operational advice and all walks of life how to make good use of "the replacement of business tax by value-added tax "policy appears extremely urgent.The article firstly summarizes the theory of the business tax,value-added tax and the tax policy of "the replacement of business tax by value-added tax" the relatively complete review,and then from GDP,industrial structure,financial income and employment situation to detailed analysis the impact of "the replacement of business tax by value-added tax" policy has carried on the to the local economy,and then chose the three cities' value added tax and various economic variables data of Qingdao,Hefei,Xiamen,Dongguan,Chongqing,Xi an,Changsha and Tianjin before and after "the replacement of business tax by value-added tax",established corresponding data model for the correlation between the economic variables and RBV to carry on the empirical analysis,using Granger causality test to measure it.Finally,combining the above theory and empirical research results,further expansion circumference to add "the replacement of business tax by value-added tax" policy analysis of the impact of,again from a preferential policy,expand economy,promote industrial structure upgrade,the employment quality and strengthening tax collection and administration of security policy on "the replacement of business tax by value-added tax" instead of further expansion circumference opinion suggestion,so as to the improvement of the pilot program.