The Influence Of "BT Reforms To VAT Context" On The Internal Structure Optimization Effect Of The Productive Service Industry

As an important structural tax reduction measure during the 13th Five-Year Plan period,the original intention of "the Change from Business Tax to Value-Added Tax"is to lighten the tax burden and promote the optimization and upgrading of industrial structure.From 2012 when the pilot was carried out in Shanghai,our country,to the whole country in August 1st 2013,and in May 1st,when it was fully launched,the"the Change from Business Tax to Value-Added Tax" has had a great impact on all kinds of industries in our country.Its effect is mainly reflected in lightening the tax burden of enterprises,promoting the transformation and upgrading of industry and enterprises,promoting the division of labor in industry,and promoting the development of small and medium-sized enterprises.In recent years,China's producer services industry has developed rapidly,but there are many problems,such as relatively backward development,low level,unreasonable structure and large proportion of low level producer services.It restricts producer services to play a greater role in economic growth,employment absorption and industrial restructuring.As an important tax reduction policy,"the Change from Business Tax to Value-Added Tax" has taken many measures in view of producer services,which has had an important impact on the development of producer services.Firstly,this paper analyzes the background,content and influence of "the Change from Business Tax to Value-Added Tax",and combs the progress of "business reform and increase" of our country's producer service industry.Then it summarizes the general situation of producer services,the current situation and the significance of the study of its internal structure,and analyzes the relationship between the "the Change from Business Tax to Value-Added Tax" and the optimization effect of the internal structure of producer services.Combining with the practice,the author analyzes the positive effect of "camp reform and increase" on the optimization of the internal structure of producer service industry,and affirms the achievements made in the implementation process of "camp reform and increase".Finally,it summarizes the problems existing in the implementation of "camp reform and increase",and puts forward some policy suggestions to our country combined with international experience.In order to optimize the internal structure of producer services effect as measured by 31 from 2008 to 2016 9 years of data,using DID double difference model of"the Change from Business Tax to Value-Added Tax" policy to optimize the internal structure of productive service industry effects,the result is "the Change from Business Tax to Value-Added Tax" on the internal structure of producer services is 13.01%,is not very significant.This shows that "the Change from Business Tax to Value-Added Tax" has a positive effect on the internal structure of producer services in China,but because the policy is not implemented for a long time,the policy has time delay,as well as other factors.Finally,our country should continue to carry out"camp reform and increase",improve the problems that appear in time during the implementation period,perfect other corresponding policies,so that the optimization effect of "the Change from Business Tax to Value-Added Tax" on the internal structure of producer services can be maximized.Promote the optimization of China's industrial structure.