The Effects of the Business Tax Reform on Services Industries' Tax Burden-Analysis based on input-output table data

The pilot program for the collection of VAT instead of Business Tax is issued on Nov.16,2011,marked the bebing of the Business Tax reform in china.This paner analyzes and computes the turnover tax burden of services industries imposed value added tax,we find that the rate of value added tax and the growth of value added is the key factors determing the scale of the scale of tax burden,tax burden of he experimental industries differ a lot because of the diferent of he rate of value added tax and the growth of value added,the industries,such as storage industry and tourism industry,enjoy tax buredn reductiongs,while some industries sufferres tax burrden increase such as rental indrusry and rail transport industry,in order to promote fair tax burden between industries,reduce the negative effect of business tax reform on experimental industries,and promote sustainable healthy development of rental industry and rail transport industry,we hope the VAT rate of rental industry and rail transport industry should be 10% and % or less in the future.