A Study on the Influence of the Reform Program to Replace the Business Tax with a Value-added Tax on Economic Development in Jingdezhen Area

被引：0
|
作者：
Wei, Qun [1 ]
Zhang, Xiang [1 ]
Qin, Rilin [1 ]
机构：
[1] Jingdezhen Ceram Inst, Jingdezhen 333403, Jiangxi, Peoples R China
来源：
2017 5TH INTERNATIONAL CONFERENCE ON PHYSICAL EDUCATION AND SOCIETY MANAGEMENT (ICPESM 2017), VOL. 1 | 2017年 / 70卷
关键词：
The reform program to replace the business tax with a value-added tax; Economic influence; Tax burden; Jingdezhen Area;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The reform program to replace the business tax with a value-added tax has been launched in pilot sectors since January 1, 2012 and was completed on May 1, 2016. In the long run, this reform will stimulate the industrial structure, cultivate new economic growth points, and ultimately promote the tax revenue growth. In the short term, the tax burden of some enterprises may increase and the profits will be reduced. By investigating the economic development in major industries, modem service industry, transportation, postal industry in Jingdezhen area before the pilot reform, this paper analyzes the inevitability of this reform as well as its influence on the economic development and then proposes corresponding suggestions for government and enterprises.
引用
收藏
页码：371 / 375
页数：5
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