Research On The Tax Of Supply Chain Finance

Supply chain finance is a financial institution such as banks and other financial institutions that focus on the supply chain as a whole rather than a single enterprise to coordinate the capital flow,logistics and information flow in the supply chain and provide financial services to all enterprises in the supply chain.In the "new normal" of China's economy,Banks provide comprehensive financial services for all types of enterprises through supply chain finance,which is conducive to solving the financing problems of small and medium-sized enterprises and can reduce the credit risk of banks.At present,the financial industry has been fully implemented "replacing business tax with value-added tax(VAT)",from the tax point of supply chain finance research is an important supplement to the tax on the financial sector,reduce tax risk to understand the bank tax changes,and it always have a big practical significance to promote the development of supply chain finance business.This paper is divided into five parts in the framework of structure.The first part covers the background and meaning of this research.And then,reviewed the present research situation of domestic and foreign scholars,at last put forward the innovation of this article.The second part studies the concepts and theories of supply chain finance taxation.The third part makes a comparative study on the tax burden of GT bank auto supply chain finance before and after the camp changed to increase.In the fourth part,according to the previous research,the paper puts forward the tax problems of the supply chain finance business.In the last part,puts forward the corresponding countermeasures and suggestions on the financial and taxation of the banking supply chain mentioned in the article.