"VAT reform" refers to the change of business tax to VAT. From August, 20 1 1, China gradually expanded the pilot scope of value-added tax reform, that is, some enterprises changed their business tax to value-added tax, which was conducive to avoiding double taxation and reducing corporate tax burden. This paper mainly introduces the reasons for the implementation of the reform, focusing on the impact of the reform on the tax burden of different enterprises and industries, so as to give full play to the real role of the reform.

Keywords: camp reform; Corporate tax burden; affect

At present, China's transportation industry has realized the comprehensive tax reform of increasing business tax, and the reform measures of increasing business tax are gradually developing to other industries in order to gradually cancel China's business tax, thus laying the foundation for realizing the comprehensive tax reform of increasing business tax. After the implementation of the camp reform, due to the reasons of the market and enterprises themselves, some enterprises can't quickly adapt to the market environment of the reform of the camp reform tax system, which hinders the normal development of enterprises. Analyzing the impact of changing business tax to value-added tax on corporate tax burden is conducive to promoting the healthy development of enterprises.

First, the reasons for the implementation of the camp reform policy

(A) the course of the reform of the tax system of the camp reform

With the development of the socialist market economy to a certain stage, the national economic aggregate has increased year by year. From 20 1 1, the State Council approved the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China to jointly carry out the pilot project of changing business tax into value-added tax. 1 October 20th12,1,the pilot work of the reform of the camp was carried out from Shanghai transportation industry and some modern service industries. From 20 12, the State Council expanded the scope of the pilot camp reform. Until August 20th 1 3,1,open.