CBA Company

This paper is divided into two parts: case and case study.The case part introduces the difficult position of taxation that CBA company faces, and leads to the description to the basic situations of CBA company .At the same time ,the paper also introduces the unified management of the financial affairs and retail store business of company. In the base of above things, CBA company constantly goes to recession from booming, and violates the regulation of Taxation Law at last, then commits offense. The main body of case describes a series of facts of committing offense of the company in detail.The case study part introduces some basic concepts and systems of Valued Added Taxation in the basis of analysis to the case, then puts forward existed problems in levying and management of the today's Valued Added Taxation in China, moreover gives some countermeasures and suggestions on how to improve the management of Valued Added Taxation against those existed problems.