| The explosion of financial crisis raises our concern for industrial structural defect.In order to adjust the industrial structure,China proposes "structural tax cuts",and at the same time increases the support of preferential policies to the tertiary industry and small enterprises.In 2013,verification consulting services was listed into the “replacing the business tax with a value-added tax” pilot sectors,and such policy adjustment had a significant impact on this industry.Using policies to promote long-term development of the industry,and to avoid risks in the implementation process,becomes a topic worthy of further study.This paper systematically summarizes the overseas and domestic research status of structural tax cuts.It also reviews the origin of structural tax cut policy,and the relationship between this policy and tax reform and economic development.Furthermore,it provides in-depth analysis of the influence caused by structural tax cuts on burden and fiscal revenue of Harbin verification consulting services tax,and detailed analysis of its tax-related situation,tax burden and economic contribution.A general analysis of tax impact is conducted by using Harbin T Tax Agents Company as an example.The result shows that actual tax paid by small-scale tax payers is significantly reduced after the implementation of the policy.The results vary depending on general taxpayer’s different proportion of value added tax deduction certificate.On this basis,the multiple linear regression model is selected to conduct the empirical analysis,with Harbin 29 related enterprises’ 2012--2015 financial data as a sample,and descriptive statistical analysis as an approach.The conclusion is,in structural tax cuts policy,corporate income tax preferential treatment has greatest impact on Harbin verification consulting services.Therefore,these enterprises should seize the tax-cut opportunity to expand the business scope,pinpoint the policy intention to improve the financial regulations,and propose rationally to apply the structural tax cuts policy to reduce corporate tax. |
