Analysis On The Implementation Effect Of Replace Business Tax With Value-added Tax In Hulun Buir City

The "new normal" economy to promote the economic development of the transformation and upgrading of economic development,the transformation and upgrading of the catalytic reform of the tax system,optimize the tax structure,stable macro tax burden,promote tax according to law,the establishment of a modern tax system and a series of reform forced China to accelerate implementation and promotion of replacing business tax with value-added tax(VAT)tax reform.Since the beginning of January 1,2012,with Shanghai as the beginning,the reform of the tax increase and tax increase has been fully opened up and down in the whole country.The implementation of this policy is the history of Chinese tax reform on the thick and heavy in colours of a pen,it is of great theoretical and practical significance,however,how the burden effect after the implementation of the policy,the influence on the industrial structure adjustment and economic and social development,what kind of problems still exist in the implementation of the policy and so on,is worthy of further research and solutions the.This paper uses the method of literature analysis,comparative analysis,statistical analysis and field analysis of public management research methods,in-depth financial,national and local tax in Inner Mongolia city of Hulun Buir and other government departments and local enterprises and individual taxpayer taxpayers to carry out investigation and study,through detailed and accurate statistical data and survey data,the change of policy by municipal effect of in-depth research and analysis,reveals the value-added tax rate is too high,the taxpayer tax increase,individual industry intensifies,the central place contradiction of Hulun Buir economic structure upgrading,the country land tax cooperation problems need transition and put forward the optimization policy of replacing business tax with value-added tax(VAT),reduce the burden on taxpayers,straighten out the central and local distribution system,promote local economic development,promote the Countermeasures of tax reform,so as to reduce the negative taxpayer It provides the policy reference and theoretical basis for promoting the vitality of the market,changing the functions of the government,promoting the reform of the administrative system and realizing the high quality development of the local economy.