The Actual Tax Burden Of The Real Economyafter The Camp Changed To Increase

Business tax VAT(hereinafter referred to as the "replacing business tax with value-added tax(VAT)")is a symbol of the new period of China's tax system reform.Value added tax,as the dominant tax in the tax system of our country,has a very important influence on the state,enterprises and so on.However,due to the difficulty of accurate measurement of the current VAT invoice to rely on tax deduction mechanism and enterprise actual value-added tax,value-added tax accounting in China there are some disadvantages in replacing business tax with value-added tax(VAT)policy in the implementation process will inevitably encounter resistance.Therefore,it is a hot issue to study whether or not the increase of the battalion is effective.Based on this,along with the expansion of VAT tax situation,how to improve China's value-added tax accounting,tax burden to really play the effect of the enterprise,so as to promote the development of business entities has become an urgent problem to be solved.This paper mainly adopts the comparative research method and quantitative research method,discusses how to optimize and improve the value-added tax system in a unified VAT system and within the framework of the role of regulating the economy to play its tax leverage,to reduce the tax burden on business entities.In this paper,firstly,defines the related concepts,the real economy,replacing business tax with value-added tax(VAT)tax;secondly to manufacturing business entities in the positive and negative influence analysis of change brings additional camp cases;thirdly,the A shares listed company data of empirical data camp changes the actual tax burden of the real economy before and after increasing policy,After the camp changed to increase the actual tax burden does not change significantly,VAT policy on the real economy,the impact of tax is not significant conclusions,in order to further improve tax collection and management provides a theoretical basis for the establishment of the difference of tax rate;finally,the author in a careful analysis of the results,according to the relevant departments and enterprises in the process of the implementation of the "tax and replacing business tax with value-added tax(VAT)" in the need to pay attention to the problem,provide a reference.At the same time,but also contribute to the entire real economy towards a healthy and rapid development of the camp changed to increase and continue to promote the evolution of the entire financial system,but also of great significance.