| China tax become the perfect mechanism with economic development constantly, to better of promote economic social transformation. From 2012,China has began to replace the business tax with a value-added tax, this after 1994 important of fiscal reform. Now with VAT spread surrounding, national has full implemented replace the business tax with a value-added tax, China has clear all of industry will into VAT system. Finance is important part of China economic.Financial sector well show that the effective use of capital allocation in China, but finance industry business complex. As part of the financial sector – the securities industry has also become a hot issue.Based on this background, through analysis theory and data for the proposed financial sector tax reform ideas. Full text is divided into two most, first most introduced case background, including securities industry status and Investment securities financial business status. Second part is analysis data and to specific theory inferred, firstly described the meaning of replace the business tax with a value-added tax, secondly has analysis difficulties of finance of replace the business tax with a value-added tax, and for Finance of particularity, reference abroad finance VAT mode,to supposed feasibility program. But when this article nearly finished, China Finance tax reform plan had introduced, which had determined for General meter tax method,Although finance has determined used General meter tax, but in analysis section author still analysis simple levy method, because author think analysis different of tax methods can compared different effect on enterprise business and also better to understand how to select the reform methods and the effect on enterprise.Last according the effect on Investment securities which brought by the tax reform, to give the recommends for problem related, perfect the Securities industry tax management system.So that in the future the securities industry can smoothly pass in this fiscal reform. |
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