An Investigation On The Influence Of Replacing Business Tax With Value-added Tax On Enterprises In Tongliao City

The replacing business tax with VAT is the Party Central Committee and the State Council’s great strategic deployment on deepening VAT reform,that plays an important role in deepening the reform of fiscal and taxation system,promoting the adjustment of economic structure and industrial transformation.This reform not only contributes to the unification of the national tax system,but also helps eliminate duplicated taxation,easing the burden on enterprises,and promotes industrial transformation,services industry development and business model innovation.With the pilot program of replacing business tax with VAT being rolled out all industries across the country,the VAT deduction chain has been fully opened up,the tax burden of taxpayers has been reduced,and the vitality of enterprises has been effectively improved.However,there may be a gap between the actual effect of the reform and the expectation.In order to better implement national policies,improve the effect of policy implementation,and ensure that the overall goal of the replacing business tax with VAT,that is,to reduce the overall tax burden of taxpayers,we need to constantly explore this reform.Taking Tongliao city as the research object,the specific impact of the replacing business tax with VAT was investigated and analyzed through interviews and questionnaires in this study.First of all,the research status of the VAT and replacement business tax with VAT was further studied through literature analysis in domestic and overseas.Secondly,the survey was conducted through interviews and questionnaires to investigate the intuitive feeling,personal experience and satisfaction of tax representatives and business representatives on replacing business tax with VAT,and to explore the difference between the implementation effect and the expected effect.Meanwhile,a total of 341 valid questionnaires were used for data collation and statistical analysis.Based on the survey data,replacing business tax with VAT was analyzed from four levels,including policy implementation,differences in tax changes,change in tax payment cost and value effect.After statistical analysis,it was found that there are still problems such as insufficient policy implementation,rising tax burden of enterprises,increasing tax payment costs and imperfect tax-related software in the implementation of the policy reforms in Tongliao area.Further analysis showed that the main causes of the problem lie in weak subjective consciousness,insufficient coverage of policies,outdated existing collection and management system and insufficient information construction.Finally,according to the corresponding problems and reasons,the countermeasures and suggestions are put forward on strengthening publicity and guidance,refining the existing documents,changing the working methods of collection,management and administration,and improving the information management mode.This study not only objectively and fairly evaluated the overall situation of replacing business tax with VAT in Tongliao area,and can provide a more scientific reference for further improving the implementation effect of the policy.This paper intends to make an objective and fair evaluation of the overall situation of replacing business tax with VAT in Tongliao region through investigation and research,and to provide a more scientific reference for further improving the implementation effect of the policy.