| Value-added tax from production-based value-added tax into a consumption-type VAT, will bring all aspects of the impact, not only affects the state, enterprises and even individuals will have greater or lesser extent. Therefore, based on value-added tax reform on the impact of changes in corporate tax to make a study of the title has a positive meaning.This general concept:First, some of the basic overview of the value-added tax for a brief introduction, while recalling China's introduction of value-added tax from 1984 to 2009 a comprehensive reform of the VAT in this process. Introduction followed by value-added tax reform in this face of domestic and international environment and the main elements of reform. On this basis, the analysis of this value-added tax reform on the state and the business impact of the effects described here is a comprehensive analysis of not only including the impact of tax on corporate behavior is also related to the impact of national macro-control impact. The next access to the core content of this article:quantitative analysis of specific value-added tax reform on corporate tax effects, in order to analyze thorough analysis of the process of the enterprise is divided into different types of analysis to look forward to analyze the different types of value-added tax reform on the corporate tax burden arising from the different effects and to arrive at this value-added tax reform, the shortcomings that exist for the future direction of further value-added tax reform.Chapter 1 Introduction. This chapter introduces the topics of the background of this article, as well as topics of significance, while domestic and foreign scholars on this topic and the progress of the study results with a simple overview. Finally this chapter in the structure and main contents, and introduce innovations in this paper and existing deficiencies.Chapter 2 value-added tax reform profile. Value-added tax reform, domestic and international environments, as well as the main elements of reform, in this based on the analysis of value-added tax reform on the national macro-economic as well as the positive and negative effects arising from specific acts of corporate impact.Chapter 3 after the transformation VAT tax burden of taxpayers in different capacities change analysis. Through a number of basic assumptions and quantitative, analysis of value-added tax reform on corporate tax change. The analysis from the taxpayer's point of view the enterprise into a value-added tax general taxpayer, value-added small-scale taxpayers, business taxpayers three major categories. In these large classes has been refined to produce value-added tax general taxpayer subdivided into the manufacturing sector the general taxpayer, business enterprise the general taxpayer; the value-added refinement of small-scale taxpayers, small-scale commercial enterprises taxpayer and commercial enterprises other than small-scale business taxpayers. Finally concluded that the value-added tax after the reform is still an unfair tax burden, such as VAT taxpayers and business taxpayers in the tax burden there is injustice.Chapter 4 value-added tax after the tax change analysis of different industries. This chapter analyzes the reformed value-added tax on the impact of different industries. In the analysis, selected petroleum chemical industry, metallurgy industry, the hydropower industry, the construction and installation industry, the high-tech industry analysis and comparison of six industries, concluded that value-added tax reform on the different types of industries (capital-intensive and labor-intensive) tax negative influence is different, the impact of capital-intensive enterprises is greater than the impact of labor-intensive enterprises.Chapter 5 to further improve China's value-added direction. From the analysis of the previous chapters can be seen that after the VAT reform, there are still many problems, such as VAT taxpayers and business tax an unfair tax burden among taxpayers to carry out value-added tax deduction is not complete and so on, to address these issues raised something to think about, to look forward to providing direction for further reform of the VAT.Because of this the implementation of value-added tax reform, long after research in this area are not many, and most studies are focused on value-added tax reform to a specific industry, the impact of the overall situation, mainly in business efficiency, business interests. This range of major research breakthroughs in the value-added tax reform on corporate tax effects. As the value-added tax is also related to the additional tax, corporate income tax, so value-added tax reform is not merely a question of value-added tax, corporate tax burdens are not just value-added tax issues to consider analysis of a comprehensive view of this article VAT reform on enterprises are involved in various tax burden analysis. |
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