Under The Background Of “Sybstitute The Vat For Business Tax” Tax Planning

The transportation industry is the foundation of the development of our national economy industries and it is an important component part of China’s comprehensive transportation system. Transport enterprises as the main body of transportation system,its operation is directly related to China’s sustained and healthy development of the comprehensive transportation system.The raw materials, fuel and power prices and China’s labor costs is continuing to rise;transportation enterprise management cost is rising and the profit decreased.Transportation industry is in the background of China’s economic slowdown, how China’s economic growth slowed in the background, to maintain a good level of profit is more important. Tax planning is the rational design,try to avoid and reduce the tax cost, so as to control the operation cost of enterprise,improve enterprise efficiency.At the same time, the reform of the tax system of transportation industry in China, the transportation industry in 2013 August, the full implementation of the camp changed to increase, according to the adjustment of the reform of the tax system tax planning, how to seize the strategic opportunity of tax reform of tax planning, reduce the cost of enterprise management, is an important problem.In this paper, the first part is the introduction,the background and significance of the research.This paper is based on the domestic and foreign experts and scholars’ research ideas and papers, points. The second part is the theoretical basis of tax planning;in this part the basic concept, the significance and the method of case study are listed;This part is the theoretical basis of the case which is going to discuss.The third part, is the the study of the impact of Business tax VAT. In the fourth part, the basic situation of F company and the tax situation of enterprises are analyzed;the enterprise cost is too high, the tax burden is higher, the F transportation group is necessary to carry on the tax planning to reduce the tax burden, and increase profits.The fifth part, through the research and analysis of a series of decision for F delivery group according to the enterprise management level as the breakthrough point, therelevant tax planning, to realize the maximum of enterprise value. At the end of this paper, the risk of tax planning is analized;as we all know risks is accompanied by profit;so the company should take measures to prevent the risk of tax planning. This paper aims to provide a reference for other transportation enterprises.