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 201...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 At this point, business tax will be withdrawn from the stage of history.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.展开更多
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 a...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.展开更多
文摘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.
文摘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.
