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91st Research Report in 2012: The Influence of Business Tax Replaced by Added-value Tax Pilot Policy in Shanghai
2013-10-11

Abstract: Added-value tax replacing business tax is an important measure of structural tax reduction. This pilot policy reduces the tax burden of enterprises. But there are also lots of problems. Such as the pilot policy only applies to a few industries in some regions, technology service provided enterprises can hardly get benefit from the tax incentives, and some enterprises actually get higher tax burden. This paper analyses the influences of this pilot policy and proposes some suggestions on its improvement.