Evaluation Of The Implementation Effect Of The Policy Of Replacing Business Tax With VAT In Jinchang City

During the 13 th Five Year Plan period,the policy of "replacing business tax with value-added tax",as the "key play" of deepening the reform of the fiscal and taxation system,was considered to play a role in promoting the overall situation from one point to another.The original intention of the policy is to achieve a complete value-added tax deduction chain through the reform of "replacing business tax with value-added tax",thereby eliminating double taxation,reducing the tax burden of enterprises and promoting economic development.However,how effective is the implementation of the policy of "replacing business tax with value-added tax" ? This paper takes Jinchang City of Gansu Province as an example to evaluate the implementation effect of the policy of "replacing business tax with value-added tax".Jinchang City is a typical resource-based city,facing the problems of resource depletion,industrial structure adjustment,industrial economic transformation,and insufficient development of the tertiary industry.The evaluation study on the implementation effect of the policy of "replacing business tax with value-added tax" in Jinchang City can reflect the effect of the implementation of the policy of "replacing business tax with value-added tax" in similar resource-based cities to a certain extent.According to the theory of public policy evaluation,this paper takes Evert Vedung’s goal-attainment evaluation as the framework of Policy Evaluation,combines the achievements of the academic circle,and according to the mechanism and practice of the policy of "Business Tax to VAT",to construct an evaluation index system for the implementation of the policy of "Business Tax to VAT",to determine the weight of the evaluation index by the method of expert consultation and analytic hierarchy process,and to design a questionnaire according to the content of the Evaluation Index,the evaluation was carried out with Likert 5 rating scale.Then,the fuzzy comprehensive evaluation method is applied to evaluate the effect of the policy of "Business Tax to VAT" in Jinchang.On the basis of summing up the results of the evaluation,using the method of interview,we continue to analyze and dissect the reasons for the taxpayer’s rating.Finally,according to the results of fuzzy comprehensive evaluation,this paper draws the conclusion that the implementation effect of the policy of "replacing business tax with value-added tax" in Jinchang City is "good".At the same time,it also found that the policy of "replacing business tax with value-added tax" still had some problems,such as the inconsistency between individual policy formulation and the actual situation,the complexity of value-added tax policy,the poor quality of tax service provided by tax authorities,the impact of corporate financial level on the integrity of the deduction chain,and the impact of economic development on the effectiveness of policy implementation.It also proposed that "using big data technology to formulate tax policy accurately","using new technology to reduce the burden of tax law compliance","continuously improving the quality of tax service" "Strengthening the financial capacity of taxpayers","vigorously developing the economy" and other suggestions.In addition,it also prospects the tax policy research under the condition of "Golden Tax Phase IV".