Empirical Research On The Impact Of The Business Tax Reform VAT For Tax Burden Of Verification Consulting Service Enterprises

In the tax system of our country,there are two turnover taxes for a long time at the same time,value added tax and business tax.Although the existence of the two taxes has certain necessity,actually,there is the appearance of double taxation.Now,tax law system in our country is not adapt to the development of the society,affected the enterprise transformation and structure upgrade in our country,especially in the third industry seriously.In 2011,the state council issued the plan of reform: to carry out the reform from January 1st 2012 in Shanghai,including the transportation industry and part of modern service industries.Then,expand the pilot areas and industries constantly.The effect of the tax reform is obvious that most of the pilot enterprises' tax decline.But due to the tax rate and lack of deduction,there are some enterprises' tax burden is not reduce,including some of modern service enterprises.This thesis analyzes this phenomenon using literature research,data induction and contrast analysis.It introduces the background of the tax system reform in our country and points out the significance of the topic.From the angle of enterprise and industry respectively,it analyzes the impacts of the reform in pilot areas.The thesis takes an environmental protection consulting company A in Hubei province as an example,analyzing the tax and profits changes.It summarizes that enterprises should make some new adjustments of tax planning because of the change of tax,so that the enterprises can gain more benefits from the reform,avoiding the incompatibility caused by the reform.The government also should adjust some policies to solve kinds of troubles.