Research On The Impact And Countermeasures Study Of J Tourism Company By Replacing Business Tax With Value-added Tax

Substitute the VAT for business tax is to increase after the 1994 tax reform in China in the field of finance and tax reform and major reform measures,for both the country and enterprises are highly beneficial.For the country,although in a short time will make the national tax reduction,but in the long run on the national economic growth and the transformation of China's economy is of great significance.For enterprises,substitute the VAT for business tax in business to achieve a structural tax cuts,corporate tax burden is reduced,but also help enterprises to stay more money for their own development.In the process of reform,the majority of enterprises to achieve the reduction of tax burden,but the reform process there have been some problems,such as the VAT discount chain is still imperfect,some industries have increased tax rates,resulting in change Increase the tax burden does not fall rather than lrise,which is the original intention of the structural tax cuts are contrary to.The emergence of these problems has also attracted more and more scholars attention and discussion,in order to better improve the policy of substitute the VAT for business tax.In this paper,two kinds of research methods,case analysis and quantitative analysis,are used to compare the changes of tax burden before and after the substitute the VAT for business tax of J tourism company,and the reasons for the change of tax burden are analyzed.The state and the enterprise at both levels to take action to change the J tourism companies to bring negative impact measures.This paper is divided into five parts:the first part is the introduction,mainly elaborated the background and significance of this research,the status quo at home and abroad and so on.The second part is the summary of the theory of the reform of the camp.First,from the theory of Laffer and the theory of tax neutrality,the author expounds the significance of the theory of the operation;secondly,it introduces the theory of value added tax and business tax,combs the policy of substitute the VAT for business and the motivations and the effect of tax reduction.Finally,it expounds the basic content of the tourism industry.The third part is the analysis of the impact of the substitute the VAT for business on the tax burden of J tourism company,and introduces some basic situations of J tourism company.The four business modules of J tourism company(namely,hotel business,cableway cable car business,passenger service and tourism agency Business)in the camp before and after the tax burden of the calculation and analysis,the following conclusions:First,before and after the substitute the VAT for business changes in the main factors are the tax rate changes and VAT deductible project number;The hotel industry in the camp after the substitute the VAT for business in tax burden is more obvious,mainly because the substitute the VAT for business in the tax rate after the change is not large and its input tax deduction is more fully;Third,after the substitute the VAT for business in passenger business tax increase,Mainly because of its tax rate increased significantly,and because it is labor-intensive industries,labor costs accounted for a larger,the deductible input tax less;Fourth,from the time series of tourism enterprises tax rate is decreasing year by year,This is mainly because with the substitute the VAT for business in the process of increasing the process,the tourism industry value-added tax deduction chain constantly improved;Fifth,J tourism company will reduce the overall turnover tax,although the change in the business after the substitute the VAT for business in the turnover of passenger transport business increased significantly,but the hotel business turnover tax substantially reduced,cableway cable car business and tourism agency business turnover tax has a small reduction in the overall increase in the camp after the purpose of tax cuts.The fourth part is to deal with the camp changed to substitute the VAT for business the measures have a negative impact on J tourism company,J through research and analysis of the tourism company,based constraints around the camp changed to increase the tax burden change proposed two levels from their own governments and enterprises to Measures should be taken at the government level to further improve the local fiscal and taxation system,increase the deductible range as appropriate,and reduce the general taxpayer standard.The measures taken at the enterprise level mainly use the idea of tax planning,first in the taxpayer's choice,Although the small-scale taxpayers can not carry out the deduction of input tax,but the tax rate is much lower than the general taxpayer,J tourism companies should be based on their own actual business operations to split the way to change the identity of taxpayers;In the choice of suppliers,J tourism company should choose the general taxpayer's suppliers as far as possible in order to obtain value-added tax invoices for input tax deduction;again to expand the proportion of labor outsourcing,because J tourism company is labor-intensive enterprise,a larger proportion,while labor costs are unable to input tax deductible,To J Tourism companies can make by outsourcing services for more valid certificate of deduction,which reduces the actual tax burden;J tourism company should strengthen the training of financial personnel.The fifth part of this paper is to study the conclusions and outlook.