"To Replace Business Tax With VAT" Policy Implementation Effect And Countermeasure Research

"To replace business tax with VAT "，changed the product value-added tax，business tax on the service way，the product and services shall be included in the scopeof VAT，no longer a sales tax on service，and reduce the VAT rates. Its purpose is toreduce repeated tax，can make the social form the virtuous circle of the better is helpfulfor enterprises to reduce tax burden，camp " To replace business tax with VAT " is apolicy of tax cuts.On January1，2012，" To replace business tax with VAT " in Shanghai began topilot，subsequently in the country，and gradually increase the pilot industry." Toreplace business tax with VAT " from Shanghai，has more than two years，during thisperiod，" To replace business tax with VAT "has played a positive role，its productsand services to our country society development provides power and macro guidance，adopt a proactive fiscal policy to err on the side of，monetary liquidity decreases，product production and service to society at the same time increased the support; Itreduce the tax burden for enterprises，in2013alone the national tax140billion yuan. Itis helpful to eliminate the shortcomings of the current tax system of congenital，solvethe problem of VAT deduction chain incomplete，at the same time solve the problem ofdouble taxation of the existence of tax; It will create rebuild local duty and local taxsystem; It will course acceleration of the construction of the direct tax system; It willcause the financial system of refactoring. But with the " To replace business tax withVAT " the implementation of steps，all sorts of problems also appear in succession，the enterprise tax burden inequality，the restricted problems in the development ofindustry; Local government fiscal pressures，the uncertainty problems; National taxdepartment work pressure，law enforcement risk problems; Losing support tax land taxdepartment，tax reduction，cadres problems such as depression. The emergence of problems by market self-regulation，need the power of the government，through theform of policies and regulations to deal with these problems. Through the use of publicfinance theory，this paper analyzes the reason of the problem，find out the solution tothe problem is: according to taxpayers’ problem，put forward the stock of fixed assetstouched buckle，difficult to obtain input according to the industry average deduction，and reasonable tax rate solution; Aiming at the problem of local government，putforward the use of economic levers to optimize industrial structure，strengthen the staffof the taxation authority function of solution; According to national tax authoritiesproblem，put forward to standardize law enforcement activities，strengthen taxpayercomply with tax law，to crack down on illegal behavior and understanding of localgovernment support the solutionThis article draw lessons from the domestic scholars research results to theproblems of " To replace business tax with VAT " camp，and on the basis of the theoryof public finance is analyzed， on this basis， according to the "battalion to add"implementation， sums up out of the camp " To replace business tax with VAT "problems arising from the implementation process， and the correspondingcountermeasures.