Research On Problems And Countermeasures Of VAT Expanding Scope Reform

VAT refers to a turnover tax value added to goods produced in the transfer process as a tax levied based. Through more than30years of development, the VAT has become the first major country taxes, in promoting the efficient allocation of social resources, raising revenue has played a very significant role. However, in the course of implementation, VAT is also constantly exposed some problems, so in2009the successful transition (from production-based to consumption-based VAT), the VAT reform surrounded expansion was put on the agenda. From the beginning of2012, expanding circumference of VAT reform pilot batches expanded from Shanghai to Beijing, Jiangsu, and finally extended to the whole country. This indicates that China’s VAT reform to expand around into a new stage of development.VAT reform is not only related to the expansion of confining our tax structure, but the majority of it comes to the survival and development of enterprises, promoting economic and social stability maintenance has a very significant impact. This paper introduces the concept of VAT, characteristics, types, and other related basic theory, through the implementation of the VAT, the situation in different countries abroad combing and contrast, reveals present our current existence of duplicate local VAT tax deductible chain is not complete and other issues, thus indicating the direction of reform is to expand the scope of charge next VAT. Second, more comprehensive exposition of the current policy to expand around the reform of VAT and relevant content,and may face difficulties in the reform process were discussed in detail, so as to further illustrate the need to expand around the reform of VAT, value-added tax reform imperative to expand around to provide a theoretical basis. On this basis, in order to improve China’s VAT system, put forward concrete measures and proposals to make some reference for future reforms. End of this article, from the state revenue, business and industrial structure of the three aspects, analyzes the value-added tax to expand around the impact of economic reform, and transportation, for example, select22listed companies as samples, combined with its2011data disclosed in the annual report, carried out by the impact of the transportation business tax burden of the VAT calculation and analysis, and the results of calculation, the corresponding policy recommendations in order to expand around the reform of the VAT has a certain reference value.