The Research Report Of VAT Reform In Chengdu

Chinese economic environment requires to expand the collection scope of VAT to the major industry. VAT should be levy at whether labor supply or the supply of goods, it can avoid the complicate of nominal taxes levied in the field of goods and services. Thus, it can change the complex situation of tax structure. January1,2012,VAT reform was launched on Shanghai, after the pilot made certain achievements, the reform will be implemented nationwide.Adopt the way of questionnaire survey, this paper focuses on the enterprises of Chengdu’s transportation industry and modern service industry. This paper’s research mainly revolves around the following four aspects:Firstly, how does the enterprise in Chengdu understand VAT reform and their views; Secondly, what policy does Chengdu’s enterprise most concerned in VAT reform; Thirdly, how-does the tax burden changes between the enterprises in Chengdu; Fourthly.the lessons from the experience of the pilot in Shanghai to promote the reform of VAT will be carried on Chengdu. After the questionnaire survey research was carried out on above four aspects and the analysis on the influence on the Chengdu’s local tax revenue, I hope to put forward some suggestions and countermeasures helpful to VAT reformation will be carried on Chengdu.After the analysis of the questionnaire survey carried on, I found following questions:Firstly, the information for VAT reform get by these enterprises in Chengdu are not authoritative and comprehensive. Secondly, the change of regional economic conditions after reform will have influence on the development of enterprises. Thirdly, after the reform of VAT, the ratio of small-scale taxpayers is too high, the buckle chain of VAT will be not complete. Fourthly, after the reform, the changes of tax burden on different enterprise will be different.Aiming at the problems found during the research, this paper presents the following suggestions:Firstly, the tax authorities should be prepared to the promotion of VAT reform, and organize local companies to participate in the lectures on VAT reform. Secondly, coordinate the benefit of local tax bureau and national tax bureau, and simplify the process of tax payment. Thirdly, arrange financial capital to solve the question likely to happen after VAT reform. Fourthly, formulate pilot policy according the characteristics of Chengdu.