Research On Tax Incidence Of Leasing Of IDC Company After Replacing Business Tax By VAT

Replacing Business tax by VAT is one significant reform for advancing economy structure adjustment & promoting economic transition,and also an important component to structural tax cuts.Therefore,research on replacing Business tax by VAT towards the effect &countermeasures on IDC company,for the industry to fully make good use of policies to seize opportunities for development,has important practical significance.This paper compares the characteristics of VAT and business tax,summarizes related international perspectives,and takes in-depth analysis of corresponding economic effects,meanwhile,outlines the objectives and principles of tax planning,and analyzes IDC company status and tax situation and problems.On this basis,this paper compiles the data of their profit and loss,cost structure and tax payment,adopts mathematical models to calculate the effect from "Replacing Business tax by VAT" to IDC sales margins and the impact of the tax burden.Combined with tax planning theory,the paper puts forward specific tax planning program under the "Replacing Business tax by VAT" policy.On this basis,combined with status and modern business management theory,this paper presents countermeasures under the "Replacing Business tax by VAT" policy-driven business model,serving as an important reference for enterprises to respond promptly to the introduction of Replacing Business tax by VAT.