Influence Of Business Tax Reform VAT To Modern Service Industry

In the State Council’s approval, Shanghai has carried out change the business tax with value-added tax in January1st2012, in the transportation industry and part of modern service industry, transportation industry including land transport, water transport, air transport, pipeline transport; part of the modern service industry including research and development and technology, information technology, cultural and creative, logistics support, tangible movable property leasing and attestation consulting, then the transportation industry and part of modern service industry, by the batch of Shanghai to expanded to Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong8provinces and municipalities and Ningbo, Xiamen, Shenzhen3cities specifically designated in the state plan.Chinese economy is in a critical period of transformation and development, timely to the value-added tax system into the service sector, and to promote national scope, avoiding double taxation, to promote the integration of refining industry, modern service industry and advanced manufacturing industry, promote the modern service industry development, reduce the circulation link business tax burden, optimizing the tax structure, perfect the tax system has positive significance of different degree. The tax burden will directly affect the level of corporate earnings and future development. Change the business tax with value-added tax(the following will abridge)short-term can increase the enterprise burden for the enterprise, investment enthusiasm, can stimulate investment, expanding domestic demand, with the transition of market economic structure, plays an important role in the revitalization of the economy and public confidence. Under the same operating conditions, to increase the camp after, enterprises can reduce the tax paid amount and repayment burden, improve the level of the whole industry competitiveness and profit. In view of the influence from the camp belongs to the modern service industry enterprises, which requires the enterprise management personnel and accounting personnel to master and enterprise development of the tax policies, so as to better serve the enterprise. In change the business tax with value-added tax tax to cut the entrance, through the study of the tax effect on this kind of enterprises, promote the enterprises to strengthen economic accounting, improve economic benefits.This paper starts from the ongoing change the business tax with value-added tax pilot city of Shanghai modern service industry, to financial management as the starting point, combining the actual cases as the research object, the tax burden of enterprises, financial management, management decision-making aspects to explore this kind of enterprises in the implementation of change the business tax with value-added tax, and through the taxable comparing with the general taxpayer and small-scale taxpayers, further analysis of the impact of tax management to manage large enterprises and small and medium-sized enterprise decision-making, and puts forward specific improvement scheme.The X company in Shanghai is a typical modern service industry, through the study of change the business tax with value-added tax impact on operating decisions of the enterprise,summarizes the common characteristics of the modern service industry, and puts forward management suggestions. Tax changes, need financial and business overall planning of the enterprises to strengthen tax, timely adjust business strategy; the enterprise need to adjust cost structure, previously due to outsourcing to undertake transfer tax service to outsourcing, in change the business tax with value-added tax, this company need to offset the VAT itself and increased to downstream industry chain of the enterprise; further out, refinement; require the enterprises in the weight and measure the degree of each area tax burden distribution business, reasonable allocation in different areas among member companies. Futhermore, improve their soft and hard power by use of this opportunity.