Research On The Impact Of "The Business Tax To The Vat" On A-Bank And Its Improving Measures

The tax system of our country had existed for business tax and value-added tax of double track for a long time,which ensured the stability of the central government and local government fiscal revenue growth for a period of time,had made a positive contribution to the development of our country.With the development of the economics of our country,all kinds of new things are constantly happening,the tax system also needs to be constantly adapted to the development of the society.The disadvantages of double-track are emerging,which had already hindered the development of the economy.Our country has carried out the policy of “the business tax to the vat” on the part of the industries and areas from 2012 and the banking industry starts from May 1st in 2016.As the result of the particularity and complexity of the banking industry itself,the stability of the society depends on how the policy of“the business tax to the vat” influence on the development of the banking industry.So,making a good job for “the business tax to the vat” of the banking industry will make a good sense for the banking industry.This paper is processed from the reform of the banking “the business tax to the vat” which is occurring vigorously,on the basis of lots of document literatures and the vat lows,combining with the development of our banking industry characteristics,in order to discuss how the influence of “the business tax to the vat” on the bank and how to deal with the difficulties from the angle of the bank.This paper discusses the actual background,feasibility and challenging for “the business tax to the vat” of the banking industry,and carries out the reform direction of the bank combined with the advanced experience of foreign banks.What is more,in order to understand the process of the reform of the bank,making many times visit and a lot of talking with the staff of the bank.Make sure that how the bank is affected in the process of the tax reform,comparing with the tax data before and after the processing.Reduce the negative impact of the tax policy through actively tax planning and personnel training,on the basis of the experience of the experts and scholars,based on the actual situation of the bank.Put forward the confusion and suggestions on the actual situation of the current policy,in order to provide some help to the tax reform of our commercial banks.