Analysis Of The Tax Burden Effect Of The VAT Reform

Business tax and value-added tax are two major taxes of commodity turnover tax,which have been kept pace for many years.However,the issue of duplicating taxation of business tax is more and more prominent.We solve this problem through changing business tax to VAT,it can also clear up duplicating taxation and improve the tax collection and management practices.We choose Shanghai as the first pilot city,starting from January 2012.The industry include transportation(land route,waterways,aviation,pipeline transportation)and part of the modern services(research and development and technical services,information technology services,cultural and creative services,logistics support services,forensics Consultancy services and tangible and movable property leasing services),the reform begins with these industries,and since then the reform has been started.Until May 1,2016,the construction industry,real estate industry,financial industry,and life service industry were included in the scope of the pilot reform nationwide.The real property was included in the deduction scope.The original business tax collection scope was all included in the scope of VAT collection.Business tax exits the stage of history.On May 1,2016,after the last expansion of the experimental unit,Premier Li Keqiang stated repeatedly on many occasions that it is necessary to ensure that the taxpayer's tax burden could go down.The pilot brings the real estate industry in Deductible chain,simultaneously,setting different tax rates according to the actual conditions of each industry.Through these measures,we hope that enterprises can bear reasonable tax burden,reduce corporate load,promote the long-term development of companies.In addition,the scope of the original business tax collection mainly concentrated in the tertiary industry.The inability to enter the VAT offset chain led to double taxation and also restricted the development of the companies.After the increase of the reform,it will help adjust the industrial structure and promote the vigorous development of the tertiary industry.However,with the overall promotion of the tax reform,the problems of the tax authorities and enterprise have gradually emerged.There is a certain degree ofnon-standardization in the enterprise itself,there are certain weak links in the tax administration.How does the company strengthen the standardization of accounting and operations to adapt to the business environment? How do the tax authorities strengthen management to improve the quality and efficiency of collection management? These problems have become urgent issues to be solved.This paper is divided into five parts:The first part is an introduction,expounding the background and the practical and theoretical significance of the reform,learning to understand the domestic and foreign research review,finding my own research points,and determine the research content and research methods.The second part elaborates on the basic concepts and principles of business tax,value-added tax and taxation effect.Through this part,we can learn that the concept of business tax and VAT,we can know that how to calculate,and the differences of the two taxes.In the same time,we can know how corporations bear tax burden.The third part introduces the current structure of tax reform for taxpayers and the structure of tax revenues in Binzhou Economic and Technological Development Zone,and then selects one actual case for each of the four industries that have been included in the reform to analysis of the impact of tax reform on individuals and businesses.In the aspect of expanding to the macro level,it will analyze the impact of the reform and increase the taxation on the industry and local government finances.From the macroscopic and microscopic perspectives,we will explore the taxation effect of the reform of the camp.The fourth part explores the problems existing in practical work since the reform began.Exploring some issues arising from the collection and tax payment,and then finding ways and means to solve these problems problem-oriented.The fifth part is based on the questions issued in the fourth part,and proposes suggestions for enterprises and government agencies on the issues.We hope to further improve the tax collection and management system,create a more favorable environment for tax collection,and promote the overall development of society.Finally the article concludes the summary statement.