A Approach On The Degeneration Of The Added-value Tax Rate After Replacing Business Tax With Value-added Tax

With the development of added-value tax system,added-value tax has been reformed for several times,the tax bracket for the general taxpayers in China has increased from two-level(17%?13%)into four-level(17%? 13%?11%? 6%)?the coexistence of multiple stage tax is reasonable,however,brings many disadvantages at the same time.So,in order to bring the tax neutrality of added-value tax into full play,it's necessary to promote the simplified reform of added-value tax after the comprehensive cover of it.Based on the overall investigation of the value-added tax rate after replacing the business tax with a value-added tax,it analyze the weakness of added-value tax,this thesis focuses on the reduction and integration of VAT rate,as well as the value range of VAT,it puts forward the reform thought about VAT after replacing the business tax with a valued-added tax and its construction model under the basis of learning from foreign experience and combining the practice in our country.What's more,this these also conducts modeling comparison with 21 kinds of tax rates according to the input-out table(2012)of China and the Tax Year Book(2013)of China,combined with the model formula,adhere on the double principles of reducing tax burden and guaranteeing the steady increase of national finance income,it concluded the thought of the reduction and integration of the optimal tax rate,It means the standard tax rate is 11%,low tax rate is 11% and also including a 3% rate of levy collection.Finally,it verifies the feasibility of this scheme through the modeling verification of China area tax burden.The content of this thesis can be divided into several parts.The first chapter is the literature review of related papers,it has an advanced knowledge of the changing VAT in China,describes the research background,which provide support for this paper.Chapter two introduces and summarize the basic theory of the designing of VAT rate,summarizes the characteristics and functions of it.In chapter three,it analyze the weakness and problems of current VAT rate in China.In chapter four,it mainly elaborate the development of tax structure of EU countries,New Zealand and some countries around Asia and its enlightenment to the China.EU countries which implement VAT reform in tax structure early,provides reference for us,New Zealand severs as a modern typical representative example,also provides thereference for us in the rationality of tax setting.In chapter five,it provides a thought of VAT rate change after replacing the business tax with a valued-added tax,plus with a modeling construction.It uses an input-output method and establish a calculation model of tax base,makes a contrastive analysis between simulating calculation and actual value for the reduction and combination of tax scheme.What's more,it also points out some suggestions for VAT after replacing the business tax with a valued-added tax to identify the optimal scheme.