Influence of“Change from Sales Tax to Value Added Tax” on Manufacturing Industry

"Change from sales tax to value added tax"indicates the change of the collection scope from the original sales tax to VAT.This is an important structural tax reduction reform,and brings real benefits to the manufacturing industry.From the perspective of the content and meaning of"the change from sales tax to value added tax",through the contrast of the tax changes before and after the experiment in an enterprise,the paper comes to the conclusion that this change occurring in the service industry brings real benefits to the manufacturing industry