Countermeasures For The Impact Of The "VAT Reform" On The Modern Service Industry

Since the introduction of the tax sharing system in 1994,value-added tax and business tax have been the major taxes in China.With the rapid development of China's social economy,the double taxation system has been unable to meet the needs of the current market economy.Faced with the complicated global economy and the development of domestic economy,the Chinese government blows the trumpet of "replacing the business tax with a value-added tax" nationwide.Deepening the reform of China's fiscal and taxation systems and meeting the new requirements of economic development will be our priorities in the future.With the continuous development,modern service industry has become the strategic commanding point of global industrial competition.At present,China is in a crucial period of deepening reform and innovation system.The development level of modern service industry is an important manifestation of industrial technical capacity,industrial structure level,economic development stage and economic growth capacity.The implementation of the reform of replacing business tax with value-added tax is bound to have a significant impact on the modern service industry.On May 1,2016,"replacing business tax with value-added tax" in modern service industry was completed.How does "replacing the business tax with a value-added tax" affect the modern service industry? This paper USES three methods to elaborate the impact,including content analysis,literature analysis and case analysis,and analyzes the reasons for the tax burden change after "replacing the business tax with a value-added tax" and the countermeasures of modern service industry.Services cover a wide range,taxes are paid more,compared with other industries,has the complexity,the mass,daily,etc,is closely related to the common people daily life,in order to further understand the impact of "camp to increase",this article through to Z county as a case analysis way,talking about the "battalion to increase the positive impact of at the same time,the research in the implementation of the reform,tax cuts and individual enterprise and the tax treatment of the taxation authority there is still a problem.It is difficult to deduct the tax,and the local fiscal revenue is reduced,and puts forward Suggestions from the perspective of enterprises.Enterprises should choose the right taxpayer identity,improve the financial and tax capacity,make reasonable tax planning,and actively apply for government support.From the perspective of the government,it is suggested to rationally adjust the distribution ratio between the central and local governments,optimize the tax system,sort out transitional policies,and rationally determine the tax rate and basic tax rate.