| March 23,2016,since May 1,2016,a comprehensive promotion of the national business tax reform VAT policy.The main purpose of the reform is to reduce the tax burden of enterprises,encourage the development of entrepreneurial enterprises,and improve the market competitiveness of enterprises.Camp changed to increase policy on the impact of a wide range of industries,changes in the tax system will have the most direct impact on the cost of tax.According to the cost benefit principle,the change of the tax cost will inevitably lead to the change of the enterprise cost.The change of the cost will inevitably affect the final profit of the enterprise,and then challenge the management of the enterprise's tax burden.In this paper,the food and beverage industry is closely related to people's lives,the use of theoretical research and case studies.In this paper,the actual case of the tax burden is calculated and analyzed in the new policy opportunities and challenges.Through the analysis of tax policy of China's catering industry and the transformation of value-added tax on the catering industry development influence,the calculation formulas of the corporate tax burden,the camp changed data to increase on the catering enterprises to show.Analysis of camp changed to increase whether it really achieve the purpose of reform should be resolved to solve the problem of corporate tax.In addition,the QJD Group as an example,the theoretical analysis of the formula into the QJD to verify and measure,this paper respectively "replacing business tax with value-added tax(VAT)tax impact,QJD turnover tax to calculate urban construction tax and education fee tax effects,additional impact on income tax.And then combined with this case,"camp changed to increase" the impact of the overall tax burden of QJD,analysis of the tax burden to reduce the cost of the results,so as to reflect the microscopic perspective of the food and beverage industry,the cost of tax chan. |
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