Research On Conversion From Business Tax To VAT Based On L Radio And Television Station

China made tax reform in 1994, the system played a great positive role in promoting economic development and stimulating the central and local initiative. China deepen fiscal and tax reform put forward specific requirements in the party's 18 birthday. On October 2011, the State Council executive decided to start conversion from business tax to VAT since January 1, 2012 in the Shanghai. Transportation and some modern service started to join in the reform and extended to nationwide on August,2013.The reform both expanded the breadth of areas and the breadth of the industry, added a radio and television services. Before radio and television industry join into the reform, VAT in radio and television services is less appropriate deductible, L radio and television services will generate a greater amount of VAT after the radio and television industry join in the reform. In addition, it relates to a new range of radio and television included in the reform services before August 1,2013, and involves a wide range of complex relationships, formal tax changes that affect the industry will result in the unit after a series of changes.Based on research, the article firstly briefing on the reform of the policy, after that briefing the overall situation, income, costs, the business tax, sales tax, input tax deductions and so on. Then analyze the tax changes included the causes, combined with the actual situation in the case of the taxpayer's research, at last propose L Radio and Television Station specific measures to deal with the reform, including raise reasonable advertising prices, to improve contract management as soon as possible, attaches great importance to material procurement, invoice management to fully strengthen gradually explore Commission, for financial subsidies and other aspects of its subsidiaries, then arrival at a conclusion.