| In2011November16, the VAT pilot reform began. It aims to solve the problem ofbusiness tax’s double taxation and it is an important measure to promote structural taxreduction. But there are some problems in the pilot process. The decreasing of the taxburden of some industry is little. Some industry’s tax burden even increase. It is against theoriginal intention.At first, this paper explains some theories, including tax fairness and efficiencyprinciple, the optimal tax theory and input-output theory, to find the theoretical foundationfor the paper. Then it introduces something about the business service industry tounderstand the present situation and the characteristics of business service industry in ourcountry and Chongqing. And then it uses the input-output method and builds themathematical model to calculate the influence of business service industry’s tax burden inChongqing. And it analysis the factors of the changes of business service industry’s taxburden in Chongqing. Then it analyzes the economic consequence. Meanwhile it comparesthe economic consequence with the expected economic consequence. And it finds someproblems in business service industry after the VAT reform. It finds that the biggestproblem is that the input of human resource is too much and is not allowedas a tax deduction. And the tax rate rises after the VAT reform. The average taxpayer’s taxrate is6%. So it is likely that business services industry’s tax burden rises or the decreasingof the tax burden of the business service industry is little.Besides, this paper applies the methods to the actual case. It is combined withA accounting firm to do the research and analyzes the tax burden of the A accounting firmand its factors. The VAT reform is a chance for the business service industry and it is also achallenge. The firms need to take some measures and the government needs to prove thepolicies to make the firms of business service industry adjust to the reform and take thechance. |
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