The Research On The Influence And Countermeasures Of Replacing Business Taxes With VAT To Commerical Bill Business In C Bank

Since May 1,2016,Chinese banking industry officially implemented "replacing business tax with value-added tax(VAT),it made circulation tax from business tax to value added tax.In the first year of "13th Five-Year Plan",it marked China has completed the "replacing business tax with value-added tax(VAT)" comprehensive reform.This is not only a major measure of value-added tax deduction chain,but also the inevitable requirement of structural reform of supply side.As a typical modern service industry,the banking industry is a rapidly growing producer service industry in china.By the end of 2016,the total assets of China's banking sector amounted to 226 trillion and 260 billion yuan,which is 5 times more than 10 years ago.As the same time,the number of financial institutions in the banking sector has grown exponentially,therefore,it is the inevitable choice of history.However,the banking industry is the most difficult one in the reform,so it is both an opportunity and a challenge for the banking industry.In the implementation process,there are many problems and challenges,but the banking industry should take reform as a turning point,combing the business process and improving the awareness of tax planning,seeking development in reform.C bank is the first franchise of the bill approved by the central bank to set up,it has great influence in the industry and high research value.The problems facing are typical and representative in the process of "replacing business tax with value-added tax(VAT)" for C bank.This paper focuses on the influence of "camp changed to increase" on C bank bill business.By analyzing the cause of the problem,this paper puts forward the corresponding countermeasures,which is not only conducive to the rapid development of C bank,but also for other banks.This paper consists of six chapters,the first chapter is the introduction,mainly on the background of this writing framework and summarized and introduced the related concepts and theories;the second chapter "replacing business tax with value-added tax(VAT)",summarized the related concepts and related theories,prepare sufficient theory for the thesis;the third chapter,the necessity of bank bill business "replacing business tax with value-added tax(VAT)" and feasibility analysis,a simple description of the present situation of bank bill business in our country and the basic situation,pointed out the necessity and feasibility of replacing business tax with value-added tax(VAT)";the fourth chapter,the analysis of C bank bill business case,relevant C data bank bill business based on the specific analysis of the" burden and impact on the bill replacing business tax with value-added tax(VAT)"after the change,and then put forward the problems faced in the implementation and analyze the reasons;the fifth chapter,aiming at the problems encountered in the implementation and put forward the corresponding countermeasures and suggestions;the sixth chapter,Conclusion.