Research On The Influence And Countermeasures Of Dalian City's Implementation Of Replace Business Tax With Value-added Tax

Replace business tax with value-added tax(VAT)is an important decision made by the Central Committee of the CPC and the State Council in accordance with the strategic plan of deepening reform and implementing fiscal and taxation reforms,which conforms to the new situation of economic and social development.A follow-up study of the pilot operation of the policy of comprehensive change to increase will help to promote the smooth development of the subsequent tax reform.The domestic and foreign scholars in the camp changed to increase a lot of research achievements,especially for the different aspects of different pilot industries and enterprises,more research is numerous,but for the specific city from the quantitative analysis on the effect of replacing business tax with value-added tax(VAT)less.Therefore,from the perspective of Dalian,this paper studies the tax burden,economic development and industrial structure brought about by the full implementation of the tax reform and increase to Dalian,and then puts forward policy recommendations on related issues.First of all,this study through combing and summarizing the current stage at home and abroad on the tax system reform,replacing business tax with value-added tax(VAT)literature,learn from domestic and foreign experts and scholars to research the growth of reform in the camp,determined from the view point of replacing business tax with value-added tax(VAT)on Dalian's policy influence this research direction.Secondly,from the perspective of institutional economics analysis of the theoretical basis and the necessity of replacing business tax with value-added tax(VAT),properties and characteristics,proposed replacing business tax with value-added tax(VAT)is led by the government with progressive mandatory institutional change properties of Pareto improvement,the transaction cost of replacing business tax with value-added tax(VAT)reform in Dalian City,the specific performance for the reform of friction costs,the cost of system design the implementation of the policy,the four aspects of cost and stochastic cost reform.Then,to increase the implementation of pilot enterprises tax burden,social economic development and industrial structure adjustment in four aspects of the implementation of the policy of replacing business tax with value-added tax(VAT)effect analysis of Dalian city from the camp,that replacing business tax with value-added tax(VAT)most industry tax burden was significantly decreased in Dalian,reached the structural tax reduction effect,the full implementation of the camp changed to increase have a strong pulling effect on local economic growth,the adjustment of industrial structure has obvious promoting effect.Finally,on the basis of analysis and research,combined with the questionnaire survey of business transformation enterprises,find out the problems existing in the reform practice of Dalian business tax reform.According to specific problems,we can find the methods and Countermeasures to optimize the reform practice,and provide a theoretical basis for the actual situation,so as to provide reference for better promoting the reform of Dalian's reform.