A Study On The Impact Of "Camp" On

For a long time, China has been the implementation of value added tax and business tax policy on the parallel,the sale of goods and service of processing,repairs and replacement services subject to value added tax, other service industry business tax. With the development of economy, the development of service industry of the two parallel bound gradually. Therefore to change the current tax structure,the business tax to value added tax is the main stream. After the initial trail in Shanghai since August 1, 2013, transportation industry and part of modern service industry began to develop the reform, " business tax to replace with VAT ",all over the country, at the same time, the industry of broadcasting and television are merging into these scope. One year later, it should be known that the situation of the effect of the reform and the suggestion should be given accordingly which will be meaningful.This paper firstly reviewed the business tax and value added tax related theory, analyzed characteristics of them and the alternatives. Based on the neutral theory and the macroeconomic regulation and control theory analyzed the necessity of “business tax to replace with VAT ”. Then selected the BL theater as the object of study, comprehensive analyzed composition of the revenue, compared the burden situation before and after the reform. Then this paper compared the burden level before and after reform at the standard of the history revenue. Finally, gave the concrete paying tax tactics in view of the influence of the reform which will be help the healthy development of the theater.This paper revealed influence of the reform and compared of the burden level of taxation with the methods of case study and the comparative analysis. In hope to provide some reference to the country tax reform.