Abstract
This paper starts with the background and significance of replacing business tax with value-added tax, expounds the main viewpoints of the domestic and foreign scholars on the related issues of it, and summarizes the characteristics of the development of value-added tax at home and abroad.It also analyzes the current situation and a problem of the business tax in China's telecommunication industry, analyzes the necessity of replacing business tax with value-added tax and the practical effect of the value-added tax collection in the developed countries, especially the EU countries. It analyzes the changes of tax bearing after the reform of China's telecommunication industry. Finally, this paper also pays attention to the latest news ofreplacing business tax with value- added tax in China.
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