The Tax Burden Effect Of Comprehensive "Business Tax Changed To Value-added Tax"

"Business tax changed to value-added tax" is one of the most important tax system reforms in China in recent years.The emphasis of this reform is to solve the problem of double taxation caused by the two major turnover taxes and to reduce the tax burden on the industry.The business tax and value-added tax cover many industries,and the mechanism is complex.How to measure the changes in the tax burden of various industries,It is the most important issue that should be concerned after the implementation of the "Business tax changed to value-added tax" policy.Therefore,the study of the tax burden effect of "Business tax changed to value-added tax" policy is beneficial to the further improvement of policy measures,and has important theoretical and practical significance for the healthy and rapid economic development of our country.In this paper,a CGE model of tax revenue is constructed,which is suitable for China's national conditions.Through this model,the changes of actual tax burden of various industries in China before and after the implementation of "Business tax changed to value-added tax" are studied,and the reasons for the rise or fall of tax burden in some industries are analyzed.This paper starts with a simple explanation of the policy and the reasons for choosing CGE model,and then uses 2012 input-output table.On the basis of the data of the table,we have compiled the macro social accounting matrix in 2012 and the detailed social accounting matrix,and constructed the CGE model equation system.By changing the tax rate to simulate the impact of the "Business tax changed to value-added tax" on the industry tax burden.In the construction of the CGE model,we introduce the proportion leviable and try to reflect the actual Tax burden in the model as far as possible.The results of this paper are as follows:(1)the impact of "Business tax changed to value-added tax" on the change of the tax burden of the original value-added tax industry is smaller than that of the service industry;(2)the influence of "Business tax changed to value-added tax" on the tax burden of the service industry has obvious time trend,and the tax burden of the service industry involved in the initial period is decreasing or basically unchanged;(3)in the late stage of comprehensive "Business tax changed to value-added tax",that is,after the economy reaches the equilibrium path,the trade tax burden of "Business tax changed to value-added tax" varies;(4)The overall implementation of the policy of "reducing and merging" tax rates has different degrees of influence on different industries,and the tax burden of all industries has been reduced,and the reduction rate of tax burden is greater than the effect of the policy of "Business tax changed to value-added tax".