Analysis Of Tax Burden Effect Of VAT On Business Tax Reform Toguangdong Media

In May 2016,our country formally changed the value-added tax on business tax reform(referred to as " BT to VAT").This tax reform policy was extended to the whole country.Since then,the sales tax has been formally withdrawn from the tax history of our country.Prior to this,China has gradually carried out replacing business tax with value-added tax(VAT)pilot for four years,involving many industries and fields,which affected the enterprises for replacing business tax with value-added tax(VAT)reactions are not the same,this is the common factors of industry,is also the enterprise personality factors.Guangzhou daily media Limited(hereinafter referred to as the Guangdong Media)is early by replacing business tax with value-added tax(VAT)of enterprises,according to the analysis in 2007-2016's financial statements can be found,Guangdong Media changed to increase the tax changes are relatively stable in 2012 before the camp,but in 2012 replacing business tax with value-added tax(VAT)pilot started,Guangdong Media a sudden drop in tax the trend,but this trend has not been sustained,to 2014 tax changes in Guangdong Media and the emergence of a sudden rise in the trend of changes in the magnitude of the confusing tax changes according to the Guangdong media is due to causes for replacing business tax with value-added tax(VAT)or other factors is studied.This paper analyzes the tax burden of Guangdong Media in the past ten years and analyzes the reasons for its special changes in the past 2007-2016 years.The study shows that the change of tax changes in the main source of Guangdong Media value-added tax and enterprise income tax,because the relevance and particularity of internal business to two kinds of tax changes,thus affecting the whole tax burden.So,for the Guangdong media such a single enterprise,in the face of the camp changed to increase,you need to do is to improve the system,establish an independent industry chain,foreign countries make full use of national policies,conform to the trend of the times.The ultimate goal is not just to reduce the tax burden,but also to promote the improvement of their own enterprise system,and enhance the momentum of long-term development of enterprises.