Studies On The "Business Tax Changed To Value Added Tax" Policy's Influence On The Small And Medium-sized Technological Enterprises Tax Burden

With the continuous development of market economy and various legal systems of China,the irrationality of the original tax system in China became visible gradually.The purpose of the tax system reform of �Business tax replaced with value-added tax' is to eliminate duplicate taxation of business tax.It is an important measure to implement structural tax reduction,and has great significance to promote the improvement of economic structure and the development of tertiary industry.The Implementation of �Business tax replaced with value-added tax' can enhance the construction of the tax system from the perspective of deeply reformation,and strengthen the reconstruction of the tax distribution system in the deeply reformation process of the financial system.However,at the present,the study on the impact of the tax system reform of �Business tax replaced with value-added tax' on the financial and taxation of small and medium-sized technological enterprises and the corresponding measures for the tax system reform to these enterprises is insufficient.There is little theoretical guidance for the government to optimize the preferential tax policies to promote the development of small and medium-sized technological enterprises and for the small and medium-sized technological enterprises to manage properly under the background of tax system reform.In this study,the status of the small and medium-sized technological enterprises after the tax system reform of �Business tax replaced with value-added tax' were analyzed,and the current �Business tax replaced with value-added tax' policy of China and tax preferential policies for the small and medium-sized technological enterprises were summarized.Then the influencing mechanism and approach of the tax system reform of �Business tax replaced with value-added tax' on the small and medium-sized technological enterprises were analyzed based on the business characteristic of these enterprises.The impacts of �Business tax replaced with value-added tax' on the tax burden of the small and medium-sized technological enterprises were studied based on the tax burden data of 30 small and medium-sized technological enterprises in H city of A province.And further,the T Company was taken as a case study object,its project characteristics and business data were analyzed,and then elaborates the impact of "business-to-increase" on T enterprise's tax burden and the corresponding measures.Then the impact of �Business tax replaced with value-added tax ' on the tax burden of T enterprises was explained detailed.This paper holds that �Business tax replaced with value-added tax' can reduce tax burden for T enterprises.However,the manage strategy chosen by T enterprises at this stage cannot bring maximum benefits to T enterprises under the background of under the background of tax system reform of �Business tax replaced with value-added tax'.T enterprises should choose a more reasonable input structure and optimize the management of tax-related business.Then the suggestions for the enterprises in financial accounting and business management were put forward.It is hoped that this paper can provide the theoretical basis and practical scheme for the business management of small and medium-sized technological enterprises under the background of tax system reform of �Business tax replaced with value-added tax'.It has significant theoretical and practical significance for promoting the national �innovation and entrepreneurship' work,and could promote the healthy and rapid development of small and medium-sized technological enterprises.