Research On The Impact Of The Reform Of The Camp On The Financial Accounting Of HZ Bank

China started replacing business tax with value-added tax(VAT)from 2012,the first pilot in Shanghai City,with replacing business tax with value-added tax(VAT)pilot work,the scope of the pilot replacing business tax with value-added tax(VAT)continues to expand,to join the pilot industry replacing business tax with value-added tax(VAT)are increasing,until after the May 2016 financial,construction,service life,the real estate industry to join the four replacing business tax with value-added tax(VAT)family,replacing business tax with value-added tax(VAT)work is fully completed,China's business tax abolition.Since 2012,the camp changed to increase the pilot since the start of the camp changed to increase the relevant research has never stopped,camp changed to increase the tax has been the focus of research.The banking industry is the last batch of adding replacing business tax with value-added tax(VAT)industry,due to the bank's operation object is capital,business complexity,focus on replacing business tax with value-added tax(VAT)financial accounting after the bank which will change and research,many scholars believe that replacing business tax with value-added tax(VAT)will affect the bank tax,accounting,financial statements,profit in many aspects,for different banks,the effect of replacing business tax with value-added tax(VAT)is not the same,because of the small and medium-sized banks in financial accounting is not perfect,the impact is relatively large.Through the analysis of the camp changed to increase the impact on banks can help banks get through this special period,the adverse effects of the camp changed to increase the minimum.This paper is based on the theory of tax regulation theory,tax theory,tax effect theory of business tax and VAT,using literature research method and case study method,comparative analysis method,to study the camp changed to increase the impact on bank HZ financial accounting,and analyzes some problems existing in the HZ camp in the process of bank instead,put forward the improvement proposal.The main contents of this paper have four aspects,the first part of the thesis mainly discusses the theoretical basis of dynamic research at home and abroad with the camp changed to increase the replacing business tax with value-added tax(VAT),the second part mainly analyzes the present situation of HZ bank replacing business tax with value-added tax(VAT),the third part is to analyze the effect of replacing business tax with value-added tax(VAT)HZ bank financial accounting from the fourth part on the banks of HZ encountered problems in the process of increasing change in the camp were analyzed and put forward the corresponding.Through the study found that replacing business tax with value-added tax(VAT)effect on HZ bank financial accounting includes:HZ bank's current tax increases slightly,and the profit is lower,while the HZ bank's financial statements and accounting have changed.These are due to the combined effects of tax HZ bank for replacing business tax with value-added tax(VAT)for a relatively short period of time,HZ bank's current accounting system does not adapt to the VAT declaration,the banking industry itself business complexity and other factors,need to learn,upgrading the existing business system from the value-added tax on financial aspects of personnel training to improve,make full use of replacing business tax with value-added tax(VAT)policy,strive for a favorable opportunity for the development of their own,improve their professional competence.