At present, weak recovery of the world economy to change, American and the introduction of quantitative easing policy, increase the economic development trend of world variables, the future of international market competition will become more intense. New contradictions and problems appeared in the operation of China’s economy, is the main power weak economic growth, solve the excess capacity situation, enterprise production and management difficulties exacerbated the lack of sustainability, economic development. In order to ensure that the economy of our country realize the general policy, advance steadily in recent years, the state implemented a "camp to add" pilot. However, in the pilot implementation process also exposed some problems, therefore, based on the value added tax and business tax VAT theory research results, around the Shanghai pilot city and China "camp to add" pilot reform of industry, with Tongliao "camp to add" as an example, focus on the analysis of China’s underdeveloped area "camp to add" the necessity, urgency, favorable conditions, constraints and research problems, and puts forward the countermeasures. |