Research On The Effects Of Replacing Business Tax With A Value-added Tax To Enterprise Tax Burden

In recent years,in order to prepare for impacts of the international financial crisis like the one in 2008,the Chinese government takes anti-crisis measure's,mainly like increasing fiscal expenditure,expanding public investment,etc.At the same time,however,the side-effects of such extensive extending are becoming much more harmful for current Chinese economic structure,day by day.Thus,the government comes up with multiple reform goals,including stabilizing growth,regulating structure,promoting transition,seeking development and so on.Implementing structural tax cuts is one of the significant ways among them.As a result,with tax reduction as guiding ideology,the replace business tax with value-added tax comes out naturally.The replace business tax with value-added tax in China is one of the m-ost important tax reform in recent years.On the one hand,as the major method of structural tax reduction,the replace business tax with value-added tax,referring to business tax and added-value tax,must influence tax burden,price,and the resource allocation in different industries greatly,and shall promote economic structure adjustment by altering industry tax burden.One the other hand,proper industry tax burden will contribute to mitigating the impacts of the replace business tax with value-added tax on industries and guaranteeing the reform progress.Therefore,it is of vital importance to study the achievements of the replace business tax with value-added tax and consequent industrial tax burden alteration.Based on reading and referring to a large amount of documents,this paper discusses the effect mechanism on enterprise tax burden of The replace business tax with value-added tax theoretically at first,and then simulates the impacts and variation by the input and output table.It also analyzes the enterprise tax burden variation before and after The replace business tax with value-added tax based on the situation in County A,Finally,suggestions aiming at the existing problems are provided.This paper falls into five chapters.The first chapter is an introduction.It mainly analyzes the research background and meaning of the thesis,as well as introduces research methods,contents,and innovation points briefly.The second chapter is a theoretical basis.It mainly provides theoretical support for the necessity of The replace business tax with value-added tax and how it influences enterprise tax burden,and generalizes relevant foreign research literature.The third chapter works as the theoretical analysis of the influences of The replace business tax with value-added tax on enterprise tax burden.It performs effect evaluation based on the background and contents of The replace business tax with value-added tax,and analyzes both the short and long term effects on enterprise tax burden,combined with the impact paths.The fourth chapter is the case study.It introduces the conditions of The replace business tax with value-added tax pilot projects in County A,and,combined with local basic circumstances,analyzes the variation of enterprise numbers,tax amount and tax burden before and after reform,as well as studies the short and long term effect factors on tax burden of The replace business tax with value-added tax.The fifth chapter contains the research conclusion and relevant suggestions.It studies the effects of pilot programs on tax burden.Besides,combined with achievements and some problems in The replace business tax with value-added tax,it also provides enterprises with suggestions on how to make proper tax planning,increasing support for the enterprises with pretty heavier tax burden,and inducing a series of preferential tax policies designed for knowledge and technology-corporations,which aims at providing decisions available for reference to deal with The replace business tax with value-added tax reform.