Can the VAT reform promote the development of the tertiary industry and optimize the economic struct

The ultimate goal of replacing business tax with VAT is to eliminate double taxation, improve the tax system, encourage the development of the service industry, and promote economic restructuring. In the future, to further promote the pilot of replacing business tax with value-added tax, in addition to actively improving various supporting measures and handling the relationship between the distribution of financial resources and local financial resources, the key to expanding the industry pilot is to solve the contradiction between the large differences between various industries in the service industry and the lower grade tax rate of value-added tax requirements, that is, to deal with the relationship between tax burden adjustment and tax system optimization. Taking into account the affordability of the fiscal capacity and the requirements of the optimization of the value-added tax system, combined with the goal of reducing the proportion of indirect taxes, I personally believe that the current four tax rates of % and 6% should be gradually reduced to two levels, so as to achieve universal collection of covered goods and services.

According to the data released by the Prospective Industry Research Institute.

In China's current tax structure, value-added tax and business tax are two parallel types of turnover tax. Among them, VAT applies to the secondary industry except the construction industry, and the business tax covers most industries in the tertiary industry. In the tax system environment where two taxes coexist in China, the problem of double taxation in the tertiary industry cannot be avoided.

The full levy of business tax on the service industry according to the turnover makes the tax burden on the service industry too heavy and is not conducive to the development of the service industry. With the rapid development of the economy, the integration of goods and services is increasing, and international experience shows that it is more common to levy VAT on goods and services together. Expanding the scope of VAT taxation is in line with international practice and is an inevitable choice for deepening China's tax reform.

Shanghai's pilot policy of replacing business tax with value-added tax is one of the most important contents of China's structural tax reduction policy, and it is a major reform to promote economic restructuring and economic transformation. The impact of the "VAT reform" is not only the increase or decrease of the tax burden of enterprises in the pilot industries, but also has a far-reaching impact on the adjustment of the industrial structure and the optimization of the economic environment.

Thank you.

1. Accelerating the development of the tertiary industry can effectively promote China's industrialization and modernization.

The history of the development of human production activities can be divided into three stages: the first stage is dominated by agriculture and animal husbandry; The second stage is marked by the large-scale development of industry, the so-called industrial frontal closure stage; The third stage is characterized by a large influx of capital and labor into the information industry and various types of technical services, that is, the modernization stage. China is still a big agricultural country, and it is faced with the dual task of speeding up the process of industrialization and modernization, and it must vigorously develop the tertiary industry.

2. Speeding up the development of the tertiary industry can expand employment and ensure social stability.

The employment issue is both an economic and a political issue, and if this problem is not resolved well, it has a direct bearing on the process of China's socialist modernization and on social stability. This is illustrated by the fact that our current one-year crime rate is higher than it was in the 10 years since the founding of the People's Republic of China.

3. Speeding up the development of the tertiary industry can improve the people's living standards and quality of life and promote the building of socialist spiritual civilization.