The Camp To The Influence On TPL Co. And The Coping Strategies

To speed up the transformation of economic development, vigorously develop the tertiary industry, especially the modern service industry, promote economic restructuring and improve comprehensive national strength, establish and improve the tax system conducive to scientific development, business tax changing to VAT policy which has been approved by the State Council, has been implemented throughout the country in transportation industry and part of the modern industry. In this paper, the author sorted out the background of business tax to VAT, relevant domestic and international theory, reform process and exploration results and based on the trial operation of the policy in TPL, thus to analyze the impact of the tax reform to corporate tax, financial management, accounting treatment, etc. And also combined with related domestic and foreign theoretical knowledge, the author summarized coping strategy for enterprise to cope with the risk control, tax planning, financial accounting.The primary purpose of tax reform is to unify cargo services tax system, bring service industry into VAT deduction chain, so as to solve the problem of double taxation that goods and services can not be deductible for each other. And also to reduce the corporate tax burden and production costs, so as to promote the virtuous cycle for society. But because of different industry background and operating conditions for each company, the impact of tax reform is different for every business. Although the original intention of tax reform is to enable enterprises to reduce the tax burden, but the result after the implementation in various companies and various industries is not same.Combined with the actual situation of tax reform in TPL, the author analyzes the impact of tax reform to enterprise in tax change, financial management and accounting. Since TPL conducts lots of collection and payment services, and most can get VAT invoices, so the proportion of deductible costs have been greatly improved. The added value of handling industry which involves VAT for enterprise is small. Therefore, the tax burden has declined. In actual operation of tax reform, manpower and material costs of enterprise have been increased significantly, the work procedure has become complex. Control of financial and legal risk for enterprises is facing new challenge. After trial operation for more than a year, through study, training and practical experience, TPL summed up that how to make a good tax planning scheme after tax reform, so as to effectively reduce the tax burden. In this paper, the author points out that the company should standardize financial and notes management in daily work, continue to strengthen relevant laws and regulations learning, make a good control of legal and financial risks with tax policies, so as to enable enterprises to get better and more long-term development.