| In the development of national economy,the position and value of contemporary service industry is obvious,and the responsibility and role played by it are irreplaceable.Modern service industry plays an important role in changing the status of Chinese enterprises in the international competition and adjusting the economic structure in the course of the modernization of various trades and industries in China,with the advantages and characteristics of its tertiary industry.But can not be ignored is that the current modern service industry is still in the initial stage,but also need a variety of relaxed policy environment and preferential system to provide development assistance.In the current development of services,not only face the tax burden is too large,repeated taxation problems and other issues,but also need to bear the tax policy is not perfect enough to bring all kinds of obstacles and bottlenecks.Although China has solved many of the above problems,such as the reform policy of "replace business tax with value-added tax",and the pilot operation,the " replace business tax with value-added tax " is currently the largest taxation reform in China.Eliminating the long-standing duplication of tax issues,adjusting the corporate tax burden and industrial structure,improve the government tax structure,but in practical applications and expectations still exist between the gap.Based on this,this paper in order to " replace business tax with value-added tax " to the modern service industry as the analysis object,the influence of the combed and summarized the domestic and foreign literature and modern service industry related concepts as a theoretical support,in view of the tax on the mechanism of action of modern service industry and modern service industry to add " replace business tax with value-added tax " the operation of the status quo," replace business tax with value-added tax " to the modern service industry,and both of fusion process as the basic train of thought,based on the analysis of the With VAT instead of the value of the business tax" to the modern service industry and the positive and negative effects,put forward can assist to add " replace business tax with value-added tax " modern service industry tax system reform such as perfecting the tax reasonably concerned industry tax burden,accurately define the scope of VAT industry,using information technology to raise the level of tax administration,perfect the financial allocation system,increase the modern service industry tax policy support. |
