Empirical Research On Replacing Business Tax With VAT Policy's Effect Of Life Service Industry

Since 2012,there was a wave of business tax reform in China.On March 5,2016,four industries,such as the life service industry,implemented "replacing business tax with value-added tax" and completed the closing of its.This thesis,firstly,expounds the circulation tax system of our country and analyzes the main mode of the current international value-added tax system,and briefly explains that our tax reform task is not finished yet.Then,from the macroscopic level,comparative analysis is adopted to expound the development of our country's life service industry in recent years.From the micro level,the paired test in combination with fixed effects model is used to illustrates the mechanism of life service company's change of transfer taxes and tax burden while replacing business tax with VAT,analyzes the policy's influence on the enterprise's financial performance.Based on the above research,this thesis points out that replacing business tax with VAT to life services industry reduces its circulation taxpayer and its overall tax burden,has no significant impact on its financial performance.From the perspective of the government,it is recommended to expand the scope of the simple levy of 3% tax rate for the general taxpayer of the life service industry,and gradually expand the tax exemption area of the life service industry.Station Angle in the enterprise,this thesis provides the theoretical model of measuring the changes in enterprise's tax burden and financial performance,suggest them to comprehensively consider the purchase of fixed assets,comb supplier qualification to carry on the reasonable tax plan.