The Empirical Analysis on Cognitive Degree of the Restaurant Industry to ＂Replace the Business Tax with Value-added Tax＂

The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China＇s Restaurant Industry to implement ＂replace the business tax with value-added tax＂ policy and change to pay VAT. This paper analyzed the possible impact on restaurant industry after the＂ replace the business tax with value-added tax＂ based on the understanding of the tax theory of＂ replace the business tax with value-added tax＂ and the tax compliance in our country. At the same time, this paper used the statistical analysis of data on the investigation of 100 samples of the VAT cognitive degree on ＂replace the business tax with value-added tax＂, using principal component analysis method to analyze and evaluate factors on the awareness of the restaurant owner to ＂replace the business tax with value-added tax＂ tax policy. After multiple comparison made on the sample data, this paper summarized and analyzed the countermeasures of improving the pushing effect in restaurant industry ＂replace the business tax with VAT ＂.

The Impact of the ＂Replace the Business Tax with VAT＂ on the Enterprises Tax Burden

Since 2012, China has started to carry out pilot work on ＂Replace the Business Tax with VAT＂ in Shanghai, and in the same year expanded the scope of implementation in 8 provinces and municipalities. From August 2013, ＂Replace the Business Tax with VAT＂ were carried out nationwide. From May 1st, 2016, China will fully implement the pilot reform and increase the construction industry, real estate industry, financial industry, and life service industry into pilots. At this point, business tax will be withdrawn from the stage of history. VAT system will be more standardized. The large-scale promotion and implementation of ＂Replace the Business Tax with VAT＂ has not only eliminated the problem of double taxation, but has also achieved the major goal of structural tax cuts. The in-depth implementation of the taxation reform has played an active role in promoting the establishment of a sound taxation system in China, promoting the upgrading of China＇s industries, and optimizing the economic structure. It has important implications for creating a fair tax environment interiorly and promoting the development of social economy. In this paper, the quantitative study on whether the tax burden of the enterprise has been reduced after the ＂Replace the Business Tax with VAT＂ has been verified, to verify the policy effect of ＂Replace the Business Tax with VAT＂. at the same time, it can also provide some suggestions for enterprises to tax administration.

Research on Influence of ＂Business Tax to VAT＂ Reform on Real Estate Enterprise

This year is a crucial year of pushing forward the reform of supply side structural. Tax cuts is a simple, direct and effective measure. ＂Business Tax to VAT＂ reform suit the needs of the structural adjustment. It also has a positive effect on getting through the deduction of VAT chain, completely promote the market specialization, promote the organic integration of the second and third industry in our country. On Mayl, 2016, our country implemented ＂Business Tax to VAT＂ reform pilot, Including construction, finance, real estate and life services in the scope of the pilot. The policy implementation will inevitably bring different level tax burden influence to the enterprise. In this article, through analysis of the state council issued the ＂Business Tax to VAT＂ reform file, together with the present situation of China＇s economy, the real estate enterprises camp to increase after taxes influence and studied.

Analysis on the Influence of "Replacement of Business Tax by Value-added Tax" on the Cost of Highway Projects

The"replacement of business tax by VAT reform"(hereby refer to as"VAT reform"for short)is a newly promulgated and implemented tax policy,and its impact on various industries in China is very different,and the highway project industry is no exception.The implementation of the"VAT reform"will not only have a positive impact on the cost of highway projects,but will also have some negative impacts.For this reason,highway project construction corporates must actively respond.The author explores and analyzes the positive and negative effects of the"VAT reform"on the cost of highway projects,and proposes a reform strategy for highway project cost work under the background of the"VAT reform",in hope of helping with bringing out the intrinsic value of highway project cost management work.

The realistic choice to replace business tax with VAT in China’s financial industry

It has become a global problem to levy the standard value-added tax(VAT)on financial services.Due to the infeasibility of credit input VATs by invoice,it is infeasible to build a standard VAT system in this field.If the government has to levy VAT on financial services,a practical choice is to adopt an account book method,which is to levy the special tax base through the account book using a single-rate.Meanwhile,it is not allowed to credit input VATs in this method.This kind of VAT is in effect a business tax.Due to the government’s authorized monopoly,there is no so-called over-taxation in China’s financial sector.As a result,the reform of“Replacing Business Tax with VAT”in finance should proceed without changing the original tax burden.After having conducted abundant research and statistical analyses,as for the VAT rate,9%is advised.The original way of levying taxes on the full amount of value is suggested to supplant with a new means of levying taxes on added value,with a slightly raised tax ratio,to reduce the tax base.

Business Tax in China

Business tax is a tax payable against turnover by all enterprises and individuals undertaking the following business activities:providing taxable services, including communication, transport, construction, finance and insurance, telecom, culture,

Research on Optimizing the Tax Business Environment - Taking Shunde Taxation Bureau's Innovation Reform as an Example

Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.

Tax enforcement activities:Evidence on the impact of a threat-of-audit letter

As part of their ordinary enforcement activities,tax authorities around the world use letters and other forms of personalised communications to elicit tax compliance at a low cost.The literature shows that the impact of a threat-of-audit letter(TAL)depends critically on the credibility of the letter which,in turn,depends on the information disclosed to the taxpayer.We study a TAL that is credible because it also uses third-party information to target a form of cost manipulation but,at the same time,incentivises alternative forms of cost manipulation by not target-ing them.We find that the direct impact on the targeted cost manipulation is stronger than the strategic increase in other costs,and therefore the overall effect of the TAL on taxable income is positive.Our approach can be applied to any letter or enforcement action that reveals information to taxpayers and thus prompts their strategic responses.By observing the taxpayers’responses along all relevant dimensions,the tax authority can evaluate the impact of the strategy and also obtain valuable information to target future enforcement activities.

Should Online Businesses Be Taxed?

From July 1,people running businesses or offering services online in China are required to register their identities with trading platform operators. The real-name registration system for online businesses

软件企业技术开发业务营业税及附加问题分析与对策研究

通过对国家财税部门下发的软件企业税收政策进行解读和分析,结合主管税务机关的实际纳税要求、软件企业技术开发业务的实际情况及对技术开发合同内容的合理认定,对软件企业如何利用优惠政策,依法计税,合理避税等问题进行了深入研究,提出了相应对策。并以黑龙江省地税局为例进行了介绍。