The Influence Of Business Tax Change To VAT On The Development Of WanNian County Economy

The Change from BT to VAT as one of the most influential tax policy in recent years,It has a big impact on the local economic and financial decision-making,also companies operating.Particularly for the county economy,The self-regulation function of the market,Macro regulation and control of government,both influence the healthy development of county economy.After the Change from BT to VAT,local financial reduction,collection and management weakness of local taxes system,fatigue hit the confidence of the county economy development.However,Opportunities and challenges coexist,The negative effect of replacing BT to VAT and the positive effect of the third industry,all promote the development of county economy.so how to use VAT,and make it work best,become the primary consideration problems in the development of county economy.Take the Wannian County,Jiangxi Province as an example,Through data investigation,analysis and comparison,data access,and so on,investigate the changes of industrial structure,industry tax source and tax collection and management before and after VAT of Wannian County.For the problems of county development,as financial resources reduce,industrial structure reconstruction,the weakening of tax collection and administration,put forward some proposals.For example,developing agricultural leading enterprises;Priority to the development of advanced manufacturing technology,develope county industrial park;To speed up the equipment renewal,improve service levels;To choose subject tax of local tax;Adjust the sharing tax sharing ratio;Research on Right Allocation between Central and Local Taxes;such as,in order to provide some peril to increase the county economy development after Business Tax change to VAT.