Study On The Problems And Countermeasures In The Implementation Of The "VAT Reform" Policy In Yueqing City

It has been more than four years since VAT was fully implemented,and the deepening reform of VAT is still progressing.Since the pilot project of "replacing business tax with value-added tax" was launched on January 1,2012,it has been implemented in some industries and regions.By May 1,2016,the construction industry,real estate industry,financial industry and life service industry will be included in the scope of "replacing business tax with value-added tax".The important tax system reform of "replacing business tax with value-added tax" has gone through three stages,completing the important transformation of value-added tax for the whole industry.As an important measure of comprehensive economic system reform,"replacing business tax with value-added tax" has brought about various influences.This paper first defines the concept and significance of "replacing business tax with value-added tax",and through combing and summarizing the literature on "replacing business tax with value-added tax" at home and abroad,we can learn from the experience and methods of value-added tax collection and management system reform at home and abroad.Then,combined with the first-hand enterprise data and tax data collected,this paper introduces the general situation of the implementation of the policy of "replacing business tax with value-added tax" in Yueqing City,including the basic situation of "replacing business tax with value-added tax",the change of tax revenue,the change of tax burden of enterprises in four major industries and macro-economy But the growth rate has slowed down obviously,which promotes the adjustment of industrial structure and the transformation and upgrading of enterprises.In this paper,through the form of questionnaire survey,the use of two questionnaires,respectively for taxpayers and tax cadres,to understand the achievements and problems of Yueqing City in the implementation of "replacing business tax with value-added tax" from the taxpayers in the jurisdiction,and put forward corresponding suggestions for the policy,tax departments and enterprises,so as to implement the comprehensive "business tax to value-added tax" policy and improve the tax revenue The level of collection,management and service of the departments can provide some practical basis for promoting the sustainable and healthy economic development of Yueqing City.