The Research On Tax Burden Of The Reform Program To Replace The Business Tax With A Value-added Tax In Dongying City

To further solve the problem of double taxation in our country,to improve the tax system and support the development of modern service industry,the Twelfth Five-Year Plan outline clearly put forward “to expand the scope of value-added tax,and correspondingly narrow down the business tax and other taxes”.What is the impact of reform and does it achieve the initial intention of policy implementation from August 2013 across the country on a trial basis until now? These problems discussed in this paper have important theoretical and practical significance to further the implementation of the policy and enterprise's response.In order to more clear and accurate understanding of the tax burden after the reform program to replace the Business Tax with a Value-added Tax,first this paper analysis tax economic situation of dongying before business tax replace with VAT,then compare the tax before and afer the reform from the angle of the relative and absolute using the charts.The results show that the tax burdenof all small-scale taxpayers fall,but only part of average taxpayers,tax fall,part of average taxpayers,tax increase.Compared with the modern service industry,transportation tax effect is more obvious in dongying.The postal service and telecommunications carry out the reform on 2014,so tax burden rate is very unstable,but has a tendency of decline.Finally,on the basis of analysis,this paper tries to find the reasons of tax changes.And put forward some suggestions.This paper analyzes the impact of reform program to replace the business tax with a value-added tax,the reasons and relevant measures,hope it can help the reform can carry out successfully.