| In China, expanding the range of value added tax(VAT) and reducing other tax, such as business tax, accordingly, has been a main line for fiscal reform, and has become a focus of the work of China’s tax reform, from the small-scale experiments in 1979 to the beginning of value-added tax transition transformation in 1984,furthermore, from the promulgating of "the People’s Republic of China Interim Regulations on value added tax" in 1993 to the deepening of the value added tax system reform in 2011. Nowadays, the rapidly development mobile communication industry, depending on the Internet technology and the wireless communication technology has been a pillar industry of our country and plays a huge role in promoting our country’s economic development. The transform of "replacing business tax with value-added tax(VAT)" in telecom industry will affect the development of the national economy.One of the purposes of the "replacing business tax with VAT" is to reduce the overall tax burden. However, the mobile communication industry attracts lots attention of scholars, because of its particularity. In this paper, the influence of the " replacing business tax with VAT" on financial management of Inner Mongolia mobile is analyzed, and the coping strategies of Inner Mongolia mobile is proposed, based on the goal of "promoting enterprise tax system reform, optimizing enterprise financial management", from a financial perspective, playing financial management as the main line. In this paper, we analyze the important meaning of the "replace business tax with VAT" on the national economy and the tax system development first, and then detailed analyze the feasibility of the development of the communication context and the mobile industry’s "replacing business tax with VAT". The influence of the "replacing business tax with VAT" on the financial management of Inner Mongolia mobile is analyzed with the way of combing the theoretical analysis and the case analysis.In the first part, the influence on the marketing chain is mainly analyzed, the influence of different sales methods, such as the terminal marketing, discount, physical and electronic security marketing different sales methods on the income, effect and profit of the enterprises is analyzed. The optimum of the sales mode is put forward, the effect on the management of the sales link invoices and the accounting is analyzed.In the second part, we mainly discussed the influence of the "replacing business tax with VAT" on the purchase link. Through the analysis of deductible input tax on the purchase link, we know that there is few deductible items of Inner Mongolia mobile communication company, and has some influence on the procurement strategy, so the company must adjust the acquisition strategy, in order to cater to the tax system reform. Also we analyze the influence of the " replacing business tax with VAT" on the management of the purchase value-added tax special invoice and accounting, propose the way to strengthen the management for the of the reduction of enterprise cost. In the third part, we analyze the influence of" replace business tax with VAT ’on the cash flow and the financial risk management.Finally,we analyze the coping strategies and measures, propose to set up the concept of tax planning after the "replacing business tax with VAT", to plan the management work of enterprise tax, and reduce the tax burden of enterprises through the rational selection of suppliers and marketing. We should strengthen the special VAT invoice management, implement and enforce the invoice management system strictly, strengthen the financial inspection efforts, ensure the effective implementation of the special VAT invoice management. Finally the company staff should establish risk awareness, strengthen financial risk prevention, and the company should optimize the accounting system, strengthen the training to improve the business and financial personnel quality. It is necessary to improve the effectiveness of the company internal control and internal audit, and to improve enterprise tax supervision of quality. It is suggested that the company should also actively seek the policy support, to include the telecommunications business agency and base station infrastructure generation to the "replacing business tax with VAT" category as soon as possible... |
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