| The reform of "replacing business tax with value-added tax" is put forward under the background of the global economic crisis.China hopes to use this reform to promote the recovery and long-term development of China's economy,and to further improve China's tax system reform.In the two years since the implementation of the reform,the effect of tax reduction is very obvious.However,the industrial structure of Dalian is different from other cities,the contribution rate of the tertiary industry to GDP is lower than that of the secondary industry,the volatility of financial development is small,and the development situation of all walks of life is relatively balanced.However,since 2014,China's economic downturn has been faced with great challenges.The fiscal revenue is showing a trend of fatigue.It is difficult for the land finance to develop stably for a long time.The popularization of tax reduction strategy is becoming wider and wider.In addition,the implementation of the system of "replacing business tax with value-added tax" leads to the slow growth of fiscal revenue in the long term.At present,there are many defects and deficiencies in finance,the main reason is that the basic conditions of financial revenue are not solid enough to achieve rapid improvement in a short period of time;financial expenditure has increased greatly,and there is a great contrast between revenue and expenditure.Under this background,it is particularly important to promote the continuous growth of financial revenue,improve the quality of life of the people,improve the level of risk management,and deepen the adjustment of financial revenue.In 2013,Chinese President Xi Jinping pointed out:to vigorously promote the progress and development of the old industrial base in Northeast China,this is also an important task of the national government.Governments at all levels and enterprises should formulate a sound development plan,do a good job in technological innovation,highlight the core strengths of the old industrial base,combine new industries with traditional industries,and build a new service industry and traditional service industry.The new situation of complementary advantages,information technology and industrial production provides important theoretical guidance for the further development of the old industrial base in Northeast China.Therefore,it is of great significance to systematically study and analyze the impact of "replacing business tax with value-added tax" on the local financial revenue of Dalian in combination with the current situation of Dalian's finance and economy,so as to promote the healthy and sustainable development of Dalian's finance and economy.This paper mainly discusses the influence of "replacing business tax with value-added tax" on local finance of Dalian city and the problems to be solved.Taking "replacing business tax with value-added tax" as the time axis,the first step systematically introduees the research background and significance of the "replacing business tax with value-added tax" system,and comprehensively analyzes and discusses the "replacing business tax with value-added tax" tax system with literature analysis and comparative analysis.The second step takes "Dalian city" as the main research object,and makes a comparative study on the implementation of the tax system before and after the implementation of the system of "replacing business tax with value-added tax",and deeply studies the changes of the system of "replacing business tax with value-added tax" and the structure of the central government and finance.The third step is to analyze the financial data of Dalian in recent years from the perspectives of the defects of the financial revenue,the slowing down of the increase of the financial revenue and the imbalance between the financial revenue and the expenditure.The fourth step is to analyze the defects and deficiencies of the financial revenue of Dalian after the implementation of the system of replacing business tax with value-added tax.Situation,the tax system of "replacing business tax with value-added tax" is systematically evaluated and analyzed. |
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