| Nowadays, the global economy and knowledge economy are developing rapidly, and market competition continues to increase; at the same time, the speed of science and technology becomes faster than before. All industries have already penetrated in each other. Enterprise's commodity productions and sales are based on the service industry. Generally, commodity production needs to impose value-added tax, while service industry belongs to the scope of business tax collection; so many enterprises are willing to set up service department other than outsourcing. This is not good for the development of tertiary industry in our nation. In view of the situation, in order to coordinate tax system and to promote the development of the industry, the 12th five-year plan decided to reduce the business tax levy range, at the same time moderately expand the coverage of VAT. What's more, it makes some projects which belongs to sales tax projects transfers into the VAT projects. In November 2011, "Replace the Business Tax with Value-added Tax" tax reform scheme announced and decided to start implement "replace the business tax with a value-added tax" as a trial basis in Shanghai in 2012; and the first pilot industries are part of the modern service industry and transportation industry; at the same year we will gradually extend them to Beijing, TiaJin, AnHui, and Fujian. And it plans to extend to whole nationwide in August 2013 by the two major industries. Until 2015, the scope of the pilot has been expanded to transport, telecommunications, postal services and some parts of the service industry.The article uses the information technology service industry in our nation as the research object; and then the paper illustrates how the "Replace the Business Tax with a Value-added Tax" to influence its financial ability from the different aspects. The research content will be divided into seven parts:the first part is introduction of this paper; the second part is literature review; the third part is the related concepts and theoretical basis of this article, mainly uses qualitative analysis to analyze theoretical influence on "Replace the Business Tax with Value-added Tax" with financial capability; the fourth part is research design; the fifth part is the empirical research. This part is to verify the theoretical analysis of the proposed hypothesis is consistent with the actual or not. In this paper, we use SPSS23.0 to do further empirical analysis of the collected data. The paper collects data which come from 158 public information technology services companies from 2010 to 2014; moreover, on the basis of theoretical analysis, the paper puts forward this article's hypothesis. Through SPSS23.0 software description analysis, paired samples T test and regression analysis, the article got the results of empirical analysis with the results of the previous theoretical analysis. With the two results finally the paper provided the conclusion. Finally, according to the results of theoretical analysis and empirical research, the policy recommendations are given from two aspects of macro and micro aspects. The macro perspective, the "replace the business tax with a value-added tax" could promote industrial chain more orderly, complete value-added tax; the government should further expand VAT coverage from changing of business tax; from micro perspective, information technology services enterprise should be based on their own operating conditions and the specific scope of business to formulate countermeasures on replacing the business tax with the value-added tax policy and then to improve their financial capability. |
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