| VAT expansion circumference is an important content of the fiscal and taxationsystem reform in the "twelfth five-year" period, it is another major tax reform afterVAT reform, The essence of which is expanding scope of value-added tax levy, andput the original pay business tax industry into the scope of value-added tax levy. Thereforms will reduce tax services industry, promote the development of serviceindustry, and are advantageous to the optimization and upgrading of industrialstructure, so as to realize the strategic goal of economic development mode change.On November16,2011, the ministry of finance and the state administration oftaxation issued a "change business tax paid VAT pilot program" and the relevantsupporting documents, From January1,2012, transportation industry and part ofmodern service industry in Shanghai to carry out the business tax paid VAT pilotinstead, which marks the expansion circumference VAT reform from theoreticalresearch stage formally entered the stage of practical operation. On July25,2012,premier Wen jiabao chaired a state council executive meeting, decided to expand thebusiness tax paid VAT pilot range, Since August2012to the end of the year, changepaid VAT pilot range to transport and some of the modern service industry tax, day bypartial expanded to10provinces as Beijing, Shanghai, Jiangsu and Zhejiang, Anhui,Fujian, Hubei and Xiamen, In2013continued to expand the pilot areas, and selectsome industries in national pilot.Business tax change VAT pilot is to realize comprehensively implement VATreform early exploration, the pilot will determine the results of the follow-up reformprogress and steps of the pilot operation of the study will be a very meaningful thing.Based on the expanded VAT policy background and the policy interpretation as astarting point, I draw lessons from the scholars about Shanghai camp to increase theexperience of the pilot, I take a serious research In Hangzhou city, Zhejiang provincecamp since December of last year to increase policy，I will get sample data in as muchdetail as possible through some research cases to calculate the hangzhou into the pilotrange of transportation in the tax rate changes before and after the pilot，This analysisshows that the camp change to add a new VAT rates for the industry tax rate, theinfluence of enterprise actual tax inspection camp to increase policy to achieve the desired effect，to expand the camp next to increase the data on the scope of the pilot tomake a decision support.Hope that through the research in the target industry, Hangzhou city, Zhejiangprovince, to find out the cause of the transportation industry tax changes, and found inthe execution of the policy and find out what are the problems that need to improveand enhance to find the most suitable operation scheme，so as to reduce the loss of taxauthorities in the process of execution policies as possible，and to achieve the goal ofstructural tax cuts, reduce the tax burden on taxpayers and pilot reform plan to campnext to put forward some constructive suggestions. |
