"To Replace Business Tax With Value-added Tax(VAT)" Of Research And Effects Of Tax Planning For Jilin

Analysis on the influence of tax burden in Jilin Oilfield Company after theimplementation of the camp changed to increaseWith the deepening of China’s socialistmarket economy orientedeconomic system reform.The reform of the tax system also need tocontinue todeepen.Our country since1994, when the implementation of goods and servicessince respectively to impose value added tax and business tax. In the aspect of promoting thedevelopment of the socialist market economy has played an important role. But along withthe social division of labor is becoming more and more refined. This kind of tax structureunder the VAT of outsourcing services to business tax. The business tax burden ofvalue-added tax by taxpayers purchasing goods. Don’t touch buckle. Failed to completelyeliminate double taxation problem. Conducive to economic restructuring and thedevelopment of modern service industry. According to the establishing and perfecting theadopt fiscal and taxation systems conducive to scientific development. Change the businesstax paid VAT. One is to eliminate double taxation. The second is small to reduce the taxburden on taxpayers.3it is conducive to promote industrial structure adjustment, promotescientific and technological innovation. At the same time, the scope of the collection of VATcovers all the goods and services.Not only with the world in the same industry practice. Alsoestablish and improve the tax system conducive to scientific development inevitably choice.On August1,2013, camp to increase comprehensive implementation of the national pilotreform.As the most fundamental content of our country’s structural tax cuts."Camp toincrease" is the key to push forward the reform of the fiscal and taxation systems. In thetransportation industry and modern service industry to bring huge change at the same time.Will be far-reaching influence on oil companies. This article first elaborated the researchbackground.This paper briefly introduces the research on camp to increase the theoreticaland practical significance. Change again from business tax, value-added tax, raisedevelopment process were studied. Extend to oil and gas companies exclusive value-addedtax preferential policy and revenue to change. After the important economic business of thecompany in jilin oilfield as an example. Camp in part of the secondary unit of changeincreases the influence of telecommunications, transportation service, tangible personal property leasing, etc. A concrete analysis of jilin oilfield company in the business tax paidVAT after promotion to the tax burden. Finally based on the results of the study. Summed upthe jilin oil field general method of tax planning. Hope to through individual shallow viewsand analysis of tax planning. Make their own meager strength for Jilin oil field.