Analysis On The Effect And Effect Of Business Tax On Value - Added Tax

Since1994since the implementation of China value added tax and business tax system levied on goods and services respectively, Play an important role in promoting the development of socialist market economy. But along with the social division of labor is increasingly refined, The tax structure of the two parallel, Because the tax can not be offset, Disadvantages of repeated taxation appears day by day, Is not conducive to is not conducive to the adjustment of economic structure and the development of modern service industry.The current, China’s economic and social development is at a crucial period, Is a "golden development period", Is also a "a period of prominent contradictions" and "interest adjustment period". The central "1025" planning "proposal" put forward clearly, to expand the scope of VAT, corresponding to reduce business tax policy, promote the upgrading of the industrial structure and the development of service industry tax policy.Tax system has a far-reaching effect, the reform of the tax system is an important breakthrough to speed up the formation of a favorable system environment for the economic development of the service. Implementation of business tax on the value added tax services (referred to as the camp), from the system to solve the goods and services tax system is not unified and the double taxation problem, not only effectively reduce the tax burden on the manufacturing enterprise, but also for the modern service industry through, extension and lengthen the VAT deduction chain, effectively promote the further refinement of social specialized division of labor, in order to better allow the second, the third industry form the benign interaction cycle, and promote stable and rapid economic development.In this thesis the author will introduce the camp to the pilot reform and prominent issue, the focus will be on effect of camp to the reform of the financial allocation of economic development, enterprise development, reform of the tax system and inter government. Analysis shows that, the camp is the only way which must be passed the China tax reform, but also the inevitable result of the development of social economy, China can seize the opportunities, and realize the great leap forward development of social economy, the key lies in whether the deepening reform.In a word, the author hopes that the thesis can make the readers to China to increase the pilot reform has a clear, systematic understanding, also hope that the results to the camp to the reform in our country to promote the smooth benefit.