Research On Impact To De Zhou Revenue With The Replacement Pilot Of Business Tax By Value-Added Tax

Camp change increase is the key moments in building upgrade China’s economy under the state council, starting from the overall arrangement of deepening reform to make an important decision, is to promote the structural adjustment, to speed up the transformation of the pattern of economic development of important measures, is for the battle and penetration throughout, seeks a domain and to promote the reform of the global. Camp to increase the pilot is successful, not only played a perfect tax system, and promote the development of the economic transformation, and to accelerate the reform of the fiscal and taxation system trip out of the new road, fumble an experience, played a significant lead role. To camp to increase as the lead, according to the central finance and local financial resources and matching principle, further promote the reform of fiscal system, make it more adaptable to the requirement of market economy, is the current major task. On January 1, 2009, China began to implement "consumption-based value-added tax reform, its most important change, is to allow purchases of machinery, equipment, machinery, transportation and other mobile, fixed assets, and other related to the production and business operation belongs to the scope of value-added tax levy of the fixed assets value contained in the tax all one-time deduct, this transformation has the milestone significance in the tax system reform process in China. On January 1, 2012, the state department to start the business tax paid VAT reform, and as the transportation industry and part of the modern service industry in Shanghai to add "camp" pilot, August 1, 2013, the business tax change paid VAT pilot pushed across the country, and the production, broadcast radio, film and television works, offering into modern services such as pilot range, on January 1, 2014, the railway transport and postal services into the pilot scope to add "camp", June 1, 2014, the telecommunications industry into the "battalion to increase scope of the pilot." The fiscal and taxation system reform is the star of the economic system reform, the camp to increase, it is the breach of the fiscal and taxation system reform, the camp to increase comprehensive advancement will lead and open a new round of fiscal and taxation system reform in China. In this paper, in combination with the practical situation of liaocheng, meaning and operation of camp to increase the objective interpretation, follow the thinking of the fiscal and taxation system reform in our country, analyzes in detail the camp to increase of tax revenue, the influence of liaocheng city and put forward the change to camp as an opportunity to speed up the fiscal and taxation system reform proposals, aimed at by some superficial research, pilot policy for the camp to increase the specific influence can give a more clear understanding, provide some targeted tax policy advice, to help policy makers can effectively use the fiscal and taxation policies.