Study On Influence Of Business Tax Reformed To VAT On The Business Performance

Business tax has a long history and an ancient tax.As early as the zhou dynasty,there was the saying of "levy of the city through the customs".After that,each dynasty and each generation had similar taxes,which generally had the nature of business tax.In 1979,with the development of the market economy,the drawback of the double taxation of the business tax appeared,which was gradually inconsistent with the needs of the economic development.China introduced the value-added tax.With the reform and improvement of a series of tax systems,the value-added tax gradually showed its advantages and replaced the business tax as the main tax in China.In the stage of deepening the reform of the tax system in 1994,goods and services should have been included in the scope of VAT collection to end the situation of parallel taxation.However,due to the limitations of China's national conditions and practical conditions at that time,it was difficult to fully implement VAT,which might cause a big shock to the economic market.Therefore,it was decided to keep the mode of separate taxation.With the continuous development and expansion of the service industry as the core of the tertiary industry,the problem of the business tax is more acute,which brings a huge obstacle to the development of the service industry and manufacturing industry.In order to promote the adjustment of the economic structure and the transformation and upgrading of the industrial structure,the replacement of business tax with VAT has become the inevitable trend of the current tax system reform.In order to further optimize the tax system,and promote the rapid development of the third industry,provide enterprises with more relaxed a favourable business environment,promote enterprise's vitality,improve the market activity,bureau of finance,state administration of taxation announced on November 17,2011,the tax system reform,since January 1,2012 to change business tax paid VAT pilot industry launched a pilot region,and gradually extended to the whole industry.Until May 1,2016,all business tax taxpayers will be included in the scope of VAT collection nationwide,thus ending the business tax history.From the perspective of the overall economic development environment,the implementation of the policy of "replacing business tax with value-added tax" not only unifies the tax system and promotes the upgrading of the tax system,but also provides a more favorable economic environment for the development of the tertiary industry and promotes the adjustment of economic structure and the transformation of industrial structure.At the same time,it is of great significance to promote all kinds of business activities supporting the national economic development.The tax reduction and other effects of the policy of "replacing business tax with value-added tax" bring more profit space to enterprises,promote their investment and business activities,and reduce their operating costs.Study to the camp to increase "the impact on the economic development of jilin province,from the" camp "to the enterprise operation performance,the influence of jilin province can intuitive see to add" camp"policy to the economy of jilin province economic development before and after the effect,the policy adjustment and enterprise how to deal with the tax system reform has certain reference significance.This article in the context of business tax and value-added tax has always change,to change the tax system of jilin province changes in the economic development and corporate business performance and to add "camp" inner link of system reform,the most efficient use of current policy on evaluation of double difference method to carry on the empirical analysis and regression,analysis to add "camp" before and after the policy changes of the enterprise business performance,and according to the research conclusion,the optimization of policy operation and enterprise in the face of changes in the tax system under the environment of how to deal with in order to improve the competitiveness of feasible Suggestions are put forward.