Abstract
"Business tax change and increase" means that the business tax is changed into value-added tax, or "business tax reform and increase", which means that the taxable items that previously paid business tax were changed to pay value-added tax, thereby optimizing the tax system structure, fair tax burden, and standardizing the distribution relationship, To improve the principle of tax power allocation, to improve the tax system, to strengthen the construction of the tax legal system, to further lighten the tax burden on enterprises, and on this basis to expand the scope of value-added tax collection, and to adjust and reduce the sales tax and other taxes accordingly, The introduction of the "business reform and increase" policy is not only a simple tax system transformation, but more important is to eliminate repeated taxation, balance the tax burden of the industry, promote industrial transformation, service industry development and business The development of the model.