The Analysis Of The Influence Of SH Business Tax Reform Vat And Tax Planning Countermeasures

Tax revenue is the main source of fiscal revenue of all levels of government in China,and it is the state has gratis possession of certain social products. Tax system is the basis and standard of tax stipulated by law in the country. It is the system guarantee for the state organs to levy taxes according to law. The business tax replaced with VAT is another major change in the tax system since the reform of tax distribution system in 1994. It is an important measure to implement the structural tax reduction. In 2012, the tax reform of transportation industry and some modern service sectors were piloted in Shanghai, which opened the prelude to the tax reform of business tax replaced with VAT. With the orderly progress of the business tax replaced with VAT work, more and more industries have been included in the scope of the business tax replaced with VAT. May 2016,the construction industry,the financial industry and many other industries nationwide pilot, marking the full implementation of the business tax replaced with VAT.This thesis takes SH construction company, a typical construction enterprise in Deyang of Sichuan Province, as the object of study. The company's many years of production and management model in line with the business tax requirements, the company's size is large,profitability is relatively stable. The full implementation of the business tax replaced with VAT has greatly affected the production and accounting of SH company. Previous experience has not been enough to make SH a advantageous position in market competition. Therefore,it is necessary for the company to make reasonable tax planning in order to enhance the competitiveness of company under the background of the reform of the business tax replaced with VAT.This thesis first expounds the concept of related content, such as the business tax replaced with VAT and tax planning, analyzes the impact of tax reform on SH company in accounting, measures the tax burden changes, thus carding out the company's production and operation process problems. At the same time, in the course of the study, it has selected the targeted management examples to analyze, mainly from the tax base, tax rate, tax policy,monetary time value put forward the idea of the tax planning. Finally, some reasonable suggestions are put forward to improve the production and management of the company. It is proved that construction enterprises can effectively reduce tax burden and improve their competitiveness through reasonable tax planning. It is hoped that the study will provide some reference for the construction enterprises to deal with the tax reform of business tax replaced with VAT.