Research On The Issues About Chinese VAT Revolution Within The Context Of Replacing BT With The VAT

In this paper is to deepen the reform of value-added tax system in our country.In response to the global economic crisis and domestic demand in the market downturn in 2008 years,our country began to implement a proactive fiscal policy to expand domestic demand and boost economic growth,the implementation of structural tax cuts became one of the core content of the reform,it allows the input of fixed assets,further expand the scope of VAT tax,which is key to reform of the tax cuts.In 2009,our country from production VAT to consumer.In 2012,in line with eliminate double taxation,reduce the tax burden on enterprises,to promote the development of modern service industry in our country has carried on the expansion of VAT reform,to expand the scope of value-added tax to the original belong to the part of the business tax.In june 2014,"the plan that BT reforms to VAT" project has been extended to three major industries and seven modern service industry.Over past three years," the plan that BT reforms to VAT " obvious effects of structural tax cuts,which not only promoted the development of the industry,and optimize the resource configuration.Behind the vigorous VAT reform many times,it is not difficult to find that the VAT system reform tend to be complicated and foresee the problem to be solved and also gradually revealed.Has " the plan that BT reforms to VAT " in the process of industry are listed with,and at the same time for a long time the VAT itself also has some system and policy issues,plus further business expansion circumference can smoothly,and the potential contradiction can be solved,all of these have become the problems facing the VAT reform in our country.From the three aspects and to solve the " the plan that BT reforms to VAT " era problem of VAT in our country,became the focus of the analysis and the meaning in this paper.Full text will be around the focus of value-added tax system reform,to improve the mechanism of the VAT deduction,keep the tax neutral,conducive to the international trade of value-added tax system,to eliminate adverse effect brought by those plan instead.In real-time,on the basis of information and data,putting forward problems,analyzing problems,drawing lessons from international experience,to solve the problem.First carding the research background,then points out that which problems VAT policy are faced with in this era,finally drawing lessons from international experience of value-added tax reform in our country to put forward good suggestions.