The Research Of Replace The Business Tax With A Value-added Tax On The Basic Of Public Policy Analysis

Since January 1,2012, business tax has been replaced with value-added tax. The tax policy is expanding to the nationwide by broadening industry and area for some steps. In essence, the reform is not only the reform of tax level, but also a reform of the fiscal and taxation system. It’s a reform to promote economic structural adjustment, to promote the development of economic transformation. This paper is on the basis of a comprehensive understanding of the reform policy, considers that the public policy analysis should demonstration and put forward public policy, so we can select public policy analysis to study the reform. Because the transportation industry is one of the first pilot industry, we choose transportation industry as the empirical basis for this analysis.This paper combs the theory of policy process and dynamic theory in the public policy analysis, summary the theory of logic as the theoretical basis for the analysis of the tax reform, and formation of the corresponding analysis framework. Then we use the simple form, describe the background, origin, preliminary implementation, external feedback, policy improvement and present situation of this reform. By the steps of background and problem identification, selection and implementation of the policy, and policy evaluation and improvement, this paper autopsy analyses the reform, then sorts out the development and change of the public policy logic. On this basic, by the pilot enterprise micro behavior, the level of tax burden of meso level industry, and the macro level financial revenue, this paper further analyses of comprehensive effects of the formation of the policy, and puts forward the effect of brewing a new round of policy adjustment, and analyses the change agent, the feasibility, and the change direction of possible. At last, we form specific implications of dfferent policy sectors to the practice of public management.