After 1, the tax authorities changed. Business tax is levied by local tax, and after the reform of value-added tax, it is levied by national tax. It also has a great impact on the tax distribution ratio between the central and local governments. Business tax belongs to local finance, and value-added tax is shared by the central and local governments according to the ratio of 75% and 25%.
2. "VAT reform" encourages more enterprises to specialize and refine the industrial division of labor. Rational taxpayers will change the organizational structure of enterprises in order to maximize the interests of enterprises, thus forming more deduction items and reducing the payment of value-added tax, thus reducing the income of local governments.
3. Urban construction tax and other tax revenues declined. Urban maintenance and construction tax and education surcharge, as supplementary taxes of turnover tax, will reduce their income accordingly.
4. The pressure on financial subsidies has increased. In the pilot process, most local governments set up special funds to give financial subsidies to enterprises with increased tax burden, but it will further increase fiscal expenditure, thus forming pressure to reduce taxes and increase expenditures. 、
5. "VAT reform" plays a positive role in improving the tax system, reducing corporate tax burden, eliminating double taxation, promoting social specialization and the integration of three industries, and is also an important way and means to save tax sources, which can lay the foundation for future fiscal revenue growth.
Extended information 1. The change from business tax to value-added tax mainly covers transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation.
2. Modern service industry includes: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
3. According to the actual tax burden of business tax in the pilot industries, the VAT rates of land transportation, water transportation, air transportation and other transportation industries are basically between 1 1%- 15%.
On the factors of tax planning from the perspective of "camp reform"
Baidu encyclopedia-changing business tax to value-added tax