Study On The Influence Of "Camp Changed To Increase" On The Tax Burden Of A Garden Enterprises

Based on the preliminary results of the reform achievement,in May 1 of 2016,the policy of VAT has been fully implemented by the central government throughout the country,the new policy changes the taxes paid by the garden enterprises from the business tax to the value added tax,and the changes in the tax and the tax rate also exerted impact on the landscape industry and its upstream and downstream industry chain.Landscape industry,as a branch of the construction industry,has a much higher output value profit margins than other branches of the industry before the tax reform,so the impact of reform on its tax burden are typical,and the research on the influence of "camp to increase" policy for its development and transformation are significant.The paper is based on the background of the implementation of a comprehensive "replacing business tax with value-added tax(VAT)" policy,and the implementation of basic motivation and meaning,etc.It also summarizes the influence of the reform on the landscape enterprises from two aspects: the different types of taxpayers and the business structure.Then,combining the actual situation of A company,the paper calculates the tax burden value of A company in the business tax and VAT,and analyzes the causes of the change of the tax burden from three aspects: business,management and decision-making,and puts forward the corresponding countermeasures.This is to help A company adapt to policy changes,reduce the tax burden of enterprises,achieve the steady development of enterprises to provide some practical guidance.To sum up,this paper provides a useful reference for the development of the landscape industry.