Research On The Tax Planning Of L Air Transport Company Under The Background Of "Camp"

On August 1, 2013, "Business tax into the VAT" policy across the country, " Business tax " instead of the tax system on behalf of the tax system in China more tend to be more fair and reasonable, the change in the tax policy makes the enterprise tax burden is also very obvious changes have taken place. "Business tax into the VAT" policy for the transportation and part of the modern service enterprises vitality, bring new development in the countries under the support of this part of the enterprise will meet is a great opportunity will also bring challenges facing opportunities at the same time. Therefore, only pertinent research ability can meet the needs of enterprises, better service for the enterprise.Article is based on the above purpose, in order to "Business tax into the VAT" policy as the background, deeply analyzes the L airlines management and tax status in recent years, on the basis of the analysis of the airlines to add "Business tax into the VAT" policy to L financial position, operating results and the impact of the tax situation. After fully understand the company’s operating condition for L air transport company tax planning scheme design, design of tax planning risk internal control, and put forward relevant Suggestions for the company’s tax planning.