Research On The VAT Tax Planning Of SZ Car Rental Company Under Thebackground Of "Camp Changed To Increase"

"Replacing business tax with value-added tax(VAT)" after the tax reform,including the car rental industry,postal services,telecommunications industry,modern service industry and other industries are changes in tax and tax rate.With the development of China's economy,people's living standard and consumption level have been varying degrees of improvement,but also led to people's consumption idea and change of consumption pattern,and people pay more and more attention to the ecological environment,the rapid rise of the car rental industry.In the premise of replacing business tax with value-added tax(VAT)"under the vat of the car rental industry caused widespread concern in the industry.The tax burden directly affects the profits of enterprises," replacing business tax with value-added tax(VAT)"to car rental companies increase The value tax has a direct impact on the calculation,payment and collection management,so it is of great value and significance for the automobile rental enterprises to study and study the related issues of value-added tax planning.This paper carries out the research for the SZ car rental companies,concerned about the company in recent years and constitute the profits of companies involved in the business tax and other relevant VAT tax base,tax basis,research on enterprise value added tax value and the influence of planning,and thus as a starting point for analysis of SZ car rental companies value-added tax issues related to planning.It first reviews the western tax planning theory and Chinese scholars on the questions related to "replacing business tax with value-added tax(VAT)after tax planning research.Then the SZ car rental company in the latest available financial statements,annual reports and other financial data as the basis,in contrast with the case.Examples and other methods to analyze the "camp changed to increase" tax reform before and after the implementation of the SZ car rental company value-added tax related circumstances,as well as value-added tax tax planning status,and then the design of targeted planning.In this paper,on the premise of tax reform,in view of the present situation and problems of planning the car rental company SZ VAT,respectively from the taxpayer's selection,supplier selection,reasonable use of the corresponding value-added tax preferential policies from the aspects of tax planning design scheme.Finally put forward some suggestions in order to ensure the macro planning scheme to be efficient have reasonable and effective execution,reduce SZ car rental company operating in the process of tax burden,reduce tax risk,improve the economic benefits of the company.