Effect Analysis Of Life Services Replace The Business Tax With A Value-Added Tax

For the past few years, with the tax system reform and the deepening of national industrial structure adjustment of industrial structure in our country is undergoing a series of changes, the proportion of modern service industry is bigger and bigger, gradually has become a pillar industry in China. As an important branch of modern service industry, consumer services play an indispensable role in promoting industrial structure adjustment and ensuring and improving people’s livelihood. With the overall deployment of constantly improve comprehensively deepen reform, tax reform as an important part of comprehensively deepen reform, continue to the optimization of tax policy adjustment to social economic development and industrial structure has strong stimulation and promote role.Replacing the business tax with a value-added tax as an important content of a new round of tax reform of our country in recent years, the reform from 2011 to 2015 May have been fully completed, it marks in the process of our tax system reform and a historic breakthrough. The main goal of implementation is to implement structural tax cuts, easing the burden on enterprises, promoting the development of second and third industry integration, pushing "transfer mode and structure", it takes great significance for part of the industry’s long-term development. Life service industry as an industry closely related to people’s life, no matter from the angle of labor employment or the people’s livelihood index, is important component of the construction of socialist well-off society in our country. People’s growing material and cultural and consumer demand are put forward higher demand to the development of life services, also provides more development opportunities and space. On May 1,2016, after life services to replace the business tax with a value-added tax, structural tax cuts effect obviously and enterprise burden reduces significantly. On the base of enjoying reform of the dividend, life services get more development space. Replacing the business tax with a value-added tax to the development of service industry played a strong incentive, and provided better services for the life of the long-term development policy guarantee, laid a solid foundation.This thesis takes replacing the business tax with a value-added tax on the life service industry as the research object. The first chapter talked the research background, research significance, literature review, research methods. The second chapter talked about the concept of business tax and value-added tax, the Policy and tax reduction theory of replacing the business tax with a value-added tax. The third chapter analyzed the present situation of life service industry and the necessity of implementing replacing the business tax with a value-added tax to life service industry.Chapter four analysis the tax data and specific case of W city after it taking replace the business tax with a value-added tax for four months, it adopt the method of questionnaire to survey satisfaction and demand of life services replace the business tax with a value-added tax, and analysis the effects of replacing the business tax with a value-added tax to life services from the perspective of empirical analysis. Chapter five analyzes and summarizes the positive effects of reducing the tax burden, eliminating double taxation, optimizing the industrial structure and division of labor, enhancing the level of financial management after taking replacing the business tax with a value-added tax and enterprises business accounting, raw material supply, invoice made, tax issue and business risk. It putts forward policy measures and suggestions about choosing tax status reasonably, standardizing the accounting, increasing the deductible items, standardizing the management risk, reducing tax classes for expanding the scope of the deduction, perfecting the policy supporting and strengthening the follow-up management and provides certain reference and reference for the development of life services and the tax authorities to strengthen the follow-up management.