Abstract: To replace the business tax with a value-added tax is one of the most important tax reforms in our country at the present stage. The thesis uses the input-output method to measure the changes in the theoretical taxation and tax burden of the industries involved in the pilot reform in 2012 and the comprehensive reform in 2016 in Zhejiang Province, analyzes the input VAT of each industry and the reasons of tax burden change in important industries by combining the present tax policy and industrial situation. The study finds out tax reduction effect is obvious after the reform, the theoretical tax burden of most industries calculated significantly has decreased, except for cultural and artistic services, real estate and water conservancy; from the perspective of industrial structure, deduction from the building materials industry and cultural and educational inputs make a major contribution to the reduction of theoretical tax burden of construction industry and financial sector, the lack of input deduction from leasing and business services is the main reason for the increase of theoretical tax burden in the real estate tax, reflecting “replace the business tax with a value-added tax” gets through the deduction chains of the secondary industry and the tertiary industry and the effect avoiding repeated taxation on production.

Key words: input-output analysis, value added tax( VAT), tax burden