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1、ABSTRACTAccordingtotheplanoftheFifthPlenarySession,thedeterminationoftheTwelfthFiveYearPlanontaxtransformationandtherequirementmadebyPremierWenJiabaoin2011governmentworkreport,intheyearof2011,theStateAdministrationofTaxationBureau,theMinistryofFinanceandothe
2、rrelevantdepartmentsannouncedthatthetaxtransformationfrombusinesstaxtovalue-addedtaxwouldstartverysoon.Specifically,sinceJanuary1,2012,inShanghaiwhichisknownasthecoreoftheserviceandthefinancialsector,somecategoriesincludingthetransportationindustryandsomeoft
3、heserviceindustrystartedtoconducttaxtransformationatfirst.ThenfromAugust1,2012totheendoftheyear,thenumberoftheareasinvolvedwasexpandedtoten.AlsosinceAugust1,2013,thescopeoftheareamentionedabovewasextendedtoallregionswithinthecountry.AsapprovedbytheStateCounc
4、ilmeanwhile,theindustriesinvolvedreferredtotransportationindustryandserviceindustry,whichwasso-called"1+7+2"mode,indetails,"1"wastransportationindustry,"7"wassomeoftheserviceindustry,and"2"wasrailwaytransportandpostalservices.Thisstudycombinedwiththebackgrou
5、ndfortaxtransformation,firstlymakescomparisononthemaintaxconcernsbeforeandaftertaxtransformationpolicyimplementation,thenfurtherexploretheimpactonsomeofthemodernserviceindustryandtradeissues.Andthestudypaysattentiontothecombinationoftheoryandpractice,whichbr
6、ieflyintroducesthemacrotaxtheoryandmicrobusinesstaxtransformationaddingsomecurrentresearches,andfocusesontheactualoperationproblems,inordertoconductanalysisontheinfluenceoftransformationonsomeofthemodernserviceindustry.Finally,itishopedthatthestudywillfacili
7、tatethepilotenterprisesunderstandthebasictaxtheory,andprovidesomeguidanceorreferencefortheirpracticaltaxoperations.Keywords：BusinessTaxtoValue-AddedTax；theScopeofthepilot；Taxpayer万方数据目录第一章绪论....................................................................
8、....................................11.1研究背景...................................................................................................11.2研究目的...........................................
