The A Corporate Tax Planning Under The Perspective Of "Business Tax Instead Of Vat"Policy

"Business tax instead of VAT" policy has been implemented in the country, changes in tax policy allows companies the tax burden has also undergone a significant change."Business tax instead of VAT" policy to a certain extent, solve the problem of double taxation and VAT sales tax generated in parallel, to bring the gospel. However, corporate tax planning work is complex, Changes in tax policy affect the tax burden, while specific to the enterprise tax planning work has also brought new challenges. Since the implementation of the policy, many scholars pilot areas for the industry as well as the pilot made a lot of useful research on tax planning, but these did not fully meet the needs of individual companies. Only targeted research to better services for enterprises.This article is for this purpose, will be under the "Business tax instead of VAT" policy perspective, in-depth analysis "Business tax instead of VAT" the impact of policies to target enterprises to explore the target company’s tax planning work, with the actual tax for businesses planning work to provide reference.This paper describes the relevant literature and the " Camp changed to increase the" background and significance of the introduction of the policy, and then analyzes A company’s organizational structure and operating characteristics. On this basis, the company’s original understanding A tax planning work, analysis of "Business tax instead of VAT" A company policy implications. A combination of the characteristics of the company’s business, tax planning work presented new ideas and suggestions.The first chapter is an introduction, a brief introduction of tax planning as well as "Camp changed to increase", the policy document, policies and regulations, proposed the idea of writing and writing methods, and introduces the framework of the article. The second chapter describes the basic theory and tax planning " Camp changed to increase the" background and significance of policy, tax planning concepts defined and a brief analysis of the characteristics related concepts, explained that " the camp changed to increase " policy as well as a brief analysis the impact of the policy. A third chapter introduces the company’s organizational structure and operating characteristics, and operating activities in accordance with the characteristics of Company A Company A’s original analysis of the tax planning work. The fourth chapter analyzes the "Business tax instead of VAT" A policy for the financial impact, mainly related to aspects of the tax burden, net profit, cash flow, liquidity, operations, profitability and so on. Chapter V, through the analysis of these chapters, articles combine the characteristics of Company A, Company A first established tax planning goals, then the tax cost and risk from investing activities, financing activities, business activities and A ’s special problems, etc. start a new tax planning, in order to provide reference for the target company’s tax planning work. Chapter VI, the focus of the planning work for the realization of the tax issues that need attention, mainly related to improving the company’s internal systems, mechanisms for nurturing talent, tax-related risk warning mechanism, but also prospects of establishing taxpayer airline club. Chapter VII is the conclusion, summary papers and prospect follow-up research.