“To Replace The Business Tax With A Value-added Tax” Policy Influence Analysis Of Tax Collection And Management On The Restaurant Industry

In order to avoid the situation of repeated impose tax and reduce the tax burden of enterprises,the Chinese government has been vigorously promoting the finance and taxation policy of “replace the business tax with VAT(added-value tax)”in recent years.In 2012,approved by the State Council,Shanghai became the first city to implement this policy.In March 2016,the State Council made it clear that full implementation of “replace the business tax with VAT” policy since May 1,2016.This means that the business tax will be completely replaced by VAT after implement nearly five years.This paper is divided into four parts to introduce.First,describe the background,policy and the significance of “to replace the business tax with a VAT” policy.Second,discuss “to replace the business tax with a VAT” policy with the restaurant industry on the theory of tax collection and management.Then,taking Guangdong Province as an example to analysis “to replace the business tax with a VAT” policy influence of tax collection and management.Finally,propose countermeasures of tax collection and management of the restaurant industry.This article from the tax collection and management on the impact of “to replace the business tax with a VAT” policy with the restaurant industry transition to analysis,the biggest challenge,the tax collection and management of the the restaurant industry is how to develop specific implementation of the national tax cooperation.Meanwhile,Guangdong province as a front edge city,based on the cooperation between the National Taxation Bureau and local Taxation Bureau give advice the tax collection and management.