Research On The Impact Of “reform Of The Camp” On The Modern Service Industry

Changes in tax structure show that a country's tax structure largely depends on the level of economic development of the country,and the level of economic development and related system conditions provide a basis for changes in tax structure.Tax structure formed by the tax system reform in 1994 has been implemented for more than 20 years,it serves the economic development on the whole.Under the background of international economic depth adjustment and new economic norm,how to better improve tax structure,to better promote economic and social development,has become the urgent need to macroeconomic.The pilot of the transformation from business tax to VAT in Shanghai from 2012 marked the beginning of a new round of tax system structure adjustment.The reform program was first introduced in Shanghai and was later expanded to go nationwide,as well as transport and certain modern service sectors,the program will be expanded to radio,film and television industries.The reform has brought the some opportunities for the development of modern service industry,but also exposed some problems.Based on the existing research on transformation from business tax to VAT in modern service sectors,this paper tries to integrate the views of other scholars in order to perfect the reform program and help further reform through analysis of impact on modern service sectors,the achievements and the existing problems.The paper focuses on the tax burden of enterprises and financial management to explore this kind of enterprises in the implementation of change the business tax with VAT,and through the taxable comparing with the general taxpayer and small-scale taxpayers,Summarize the reasons for changes in the tax burden.The paper analyzes the different impaction on welfare and economic growth by VAT and business tax.However,there are also many shortages,such as too much rates and too high standard for common tax-payer.This paper puts forward related suggestions for follow-up study.The research methods adopted by this text consist of theoretical analysis and demonstration analysis,qualitative analysis and quantitative analysis,input-output analysis.The paper analyses the variation of tax burden quantitatively.The paper makes a systematic summarize of impact on modern service sectors from micro and macro angles and from the angle of theory and reality,analyzes the existing problems and offers policy suggestions.