An Analysis Of The Effect Of Replacing Business Tax With Vaule-Added Tax On Industrial Structure Optimization And Economic Growth

China is in the key period to promote the upgrading of industrial structure and economic transformation."Business Tax Replaced with VAT" is an important macro-control policy to optimize the industrial structure and promote the economic development.This paper mainly analyzes whether "Business Tax Replaced with VAT" can achieve tax reduction,optimize industrial structure and promote economic growth in our country.The methods of research include literature analysis,statistical analysis and comparative analysis.Firstly,this paper expounds the purpose and significance of the study.From a large number of literature,we can analyze the results of the economic growth effect,industrial structure effect,social welfare effect and tax burden effect of the "Business Tax Replaced with VAT" policy.And then,describe certain related theories on which the discussion is based,and analyzes the theoretical basis of the "Business Tax Replaced with VAT" according to the related concepts of the business tax and the value-added tax.At the same time,the concept of industrial structure and economic growth is briefly expounded.Secondly,this paper introduces the current situation of the business tax and value-added tax in China,including the development process of the tax system,the changing trend of the ratio of business tax revenue to VAT revenue and the income of the two tax revenue to the GDP,as well as the problems in the VAT system.Thirdly,on the basis of macro data,an empirical analysis is carried out.Analysis the changing trend of the ratio of business tax revenue to VAT revenue and the income of the two tax revenue to the GDP before and after the "Business Tax Replaced with VAT" policy.And analysis the relationship between the two indexes and the proportion of the output value of the third industry,and between the two indexes and the economic growth rate.Using correlation test,analyze the optimization effect and economic growth effect of "Business Tax Replaced with VAT" policy.Finally,according to the analysis of the present situation of the tax system and the analysis of the empirical results,the relevant policy suggestions for improving the VAT areput forward in view of the existing problems in the current VAT system in China.