Analysis Of The Fiscal Effect Of The Comprehensive Business Tax Reform VAT

Since the reform of the tax system in 1994,the tax structure of both value-added tax and business tax has been put into practice for a long time,both of them are parallel and complementary to each other.But with the urgent need for the high-speed development of economy,the reform of the taxation system,disadvantages of VAT and business tax collection and management of the parallel daily show,"12th Five-Year" plan clearly pointed out the need to straighten out the relations between the various levels of government,accelerate the reform of the taxation system,reform and perfect the tax system,to construct a tax system conducive to the transformation of the pattern of economic development."Expanding the scope of VAT,accordingly reduce the business tax is one of the important content of the reform.Since May 1,2016,China's "replacing business tax with value-added tax(VAT)" work in full swing,the implementation of the whole industry business tax VAT,not previously involved in the construction industry,real estate,finance,life service industry into "replacing business tax with value-added tax(VAT)"within the scope of this tax involved in the industry to change vat has been completed,from the business tax from the stage of history..In 2016,the overall push 'camp changed to increase" within a year,"the annual reduction of corporate tax burden of about 570 billions,all industries to realize the tax burden is reduced,not increase.'".The content of this paper is the analysis of the fiscal effect of the overall "camp changed to increase",which is divided into six parts.According to the content can be divided into introduction,comprehensive "replacing business tax with value-added tax(VAT)" financial effect of the relevant theoretical basis,comprehensive "replacing business tax with value-added tax(VAT)" under the background of financial income effect,comprehensive "replacing business tax with value-added tax(VAT)on tax revenue structure,comprehensive" replacing business tax with value-added tax(VAT)on the local financial impact and deepen all-round "camp to increase the reform target and focus.The first part is the introduction.The research background and research significance of the financial effect mainly introduces comprehensive "replacing business tax with value-added tax(VAT)",summarizes the related literature at home and abroad in the research situation of the paper will study the contents of the discussion and to use the method in the article,appear to clarify innovations and shortcomings.The second part,the comprehensive "camp changed to increase" financial effects of the relevant theoretical basis.This part mainly introduces the concept of the increase of the camp and the necessity of the increase of the camp,introduces the theoretical basis used in the study,such as the tax system optimization theory,the best commodity tax theory and so on.In the third part,the effect of fiscal revenue under the background of overall"camp changed to increase”.Handle tax first quarter data using the Eviews software to the full "replacing business tax with value-added tax(VAT)",filtering out the quarter factors,observation and analysis of comprehensive "replacing business tax with value-added tax(VAT)" overall impact on tax revenue;tax departments use 42 static then 2012 statistical yearbook input-output table,calculate not replacing business tax with value-added tax(VAT)"period and the output table and the third economic census data in the 139 sector into the" 3+7 "comprehensive reform,"replacing business tax with value-added tax(VAT)"period,a comparative analysis of tax changes,comprehensive" replacing business tax with value-added tax(VAT)"in a short period of time after tax income is" cliff "drop;at the end of the" replacing business tax with value-added tax(VAT)"in the long term of the effect of tax revenue by qualitative analysis,that the implementation of a comprehensive" replacing business tax with value-added tax(VAT)"impact on prices,help to reduce the price pressure,and increase output,increasing employment,expanding the tax base,Increase tax revenues.The fourth part,the influence of the overall "camp changed to increase" on the tax revenue structure.It mainly discusses the changes of the tax system structure in china.Among them,the comparative analysis of tax differences between China and OECD countries,as well as in the overall "camp changed to increase",China's circulation tax system and income tax system can be improved and optimized.The overall "camp changed to increase”impact on the local finance.The value-added tax as the main tax revenue source is the local fiscal revenue sharing in the central place,"the implementation of replacing business tax with value-added tax(VAT)" hit the central and local fiscal income distribution problem fundamentally,so this chapter mainly discusses the comprehensive "replacing business tax with value-added tax(VAT)" after the local finance faces the main tax revenue and reduce short-term loss in the economic development of different industries into proportion change after tax distribution difference etc..Fifth,deepen the overall "camp changed to increase" goals and focus of reform.We are put forward the countermeasures to the adverse effects of comprehensive"replacing business tax with value-added tax(VAT)" produced by the main is to balance the tax of different industries,to create a fair tax environment;cultivate the main local taxes,moderate strengthening of the central financial governance;improve the tax sharing system,the balance of tax differences between regions;degenerate rate,promote "replacing business tax with value-added tax(VAT)reform legislation.Efforts to build a modern tax system with Chinese characteristics.