Based On The Calculation Model Of Tax Burden To Replace Business Tax With Value-added Tax Influence On China’s The Third Industry

Efforts to build strategic emerging industries, vigorously promote the development of the third industry, focused on solving increasingly prominent structural contradictions, is objectives and requirements of the Shiba Jie Third Plenary report. Recalling since the reform and opening, China’s economic and social structure has happened enormous changes. People’s living standard has gradually improved. This is due to the tax revenue has been increasing year by year, but behind these achievements, it also hides some problems of tax system structure that impede the continued development of the third industry.In China’s tax system in the current, there are two kinds of parallel and non-interference in each other’s tax-value added tax and business tax. As the fusion degree of the goods and services is higher and higher, contradictions of the two taxes are gradually becoming prominent. In order to avoid the problem of double taxation and to give tax to promote social justice, optimization and upgrading of industrial structure mission, value-added tax will eventually completely replace the business tax has been listed as a matter of imperative. According to the results of the implementation, it effectively provides a favorable space for the rapid development of the third industry and the effect of tax reduction is obvious. But the initial reforms, a small part of enterprises do not enjoy the dividends of this reform. In this paper, it firstly comprehensive studies the research results at home and abroad, and then respectively proposes factors that could affect the tax changes. By building tax calculation model, undercircumstances of different taxpayers, it analyses transportation and part ofmodern service industry. Analyzing under what circumstances they willachieve tax purposes. According to the results again and the impact ofmacro-and micro-economic, the paper can summarize the economic impacton China’s third industry after replacing business tax with value-added tax.And from the two perspectives of the government and the enterprisesthemselves, the paper puts forward improvements.Through this study, the author hope that it can provide advices for thethird industry enterprises in the process of tax reform continues to expandaround. It also can avoid tax burden of enterprises is overweight andpromote the development of the third industry. At the same time, the paperexcites the whole industry chain can the optimization and upgrading, andmake a contribution for the development of China’s economy and steadyimprovement.