Research On The Influence Of "Replacing Business Tax With Vat” To The CJTZ Company

In recent years,China has paid more and more attention to the benefits of promoting rapid economic development and speeding up the upgrading of industrial structure and so on,and has begun to see "replacing business tax with value added tax" as an important step in the reform of China's tax system,as well as an important measure for the country's structural reform.It is obvious that it avoids the duplication tax,reduces the majority enterprise tax burden,accelerates the enterprise tax system innovation function.Although the current logistics enterprises to promote economic development,improve employment and play an important role,but still bear a lot of urgent problems to be solved,such as:tax pressure,management level is not high,financing difficulties and a series of problems.With the enlargement how to bring more rapid positive influence to the logistics enterprises becomes a very important issue in the process of "replacing business tax with value added tax".Taking the accounting data and financial index of Chinese listed companies in the 2011-2017 as samples,this dissertation investigates the effect of the policy of CJTZ on the tax burden on the company,and analyzes its problems and causes.This dissertation analyzes the influence of "battalion change" on logistics enterprises,and then puts forward the countermeasures of logistics enterprises.This dissertation specifically includes the following:The first chapter,the introduction.The main contents of this part are as follows:firstly,the background and the aim of the enterprise implementing the "replacing business tax with value added tax" are expounded concisely;Secondly,it expounds the results,theories and related literatures at home and abroad,and introduces the research methods,ideas and specific contents of this research.The second chapter,to the domestic and foreign experts and scholars defined the concept of"replacing business tax with value added tax" is compared,and the specific background of"replacing business tax with value added tax" is expounded.In addition,this dissertation expounds and explains the theoretical basis of the implementation of "replacing business tax with value added tax and Increase",and analyzes in detail the specific influence of the enterprise on the policy of "increasing the battalion" according to the relevant theories.Chapter three analyzes the positive effect of "replacing business tax with value added tax" on logistics enterprises.The fourth chapter,to CJTZ's actual situation analysis "replacing business tax with value added tax" after the implementation to the enterprise influence and the effect,the dissertation analyzes the influence factors and effect of the management structure,tax structure,innovation ability and tax burden of the logistics enterprises after the implementation,the study of the relevant issues put forward targeted solutions.That is,according to the problems and implementation in the implementation of the "replacing business tax with value added tax",the author analyzes the key influencing factors and actual effective tax burden before and after the VAT reform combined with the foreign practice and experience.The sixth chapter concludes.The study found that the effective tax rate and the operating profit rate of CJTZ company increases year by year in short term.In fact,the factors that affect profit involve all aspects.Through analysis we can see that the profit would decrease due to the "replacing business tax with value added tax"'This dissertation provides an effective financial strategy adjustment suggestion for the CJTZ and even the logistics enterprise after "the battalion changes to increase",and puts forward the solution method of reducing the logistics enterprise tax and improving the operating profit.But as the "replacing business tax with value added tax" time is not long,collected samples and data have a certain limitation,so this dissertation can only test the short-term "replacing business tax with value added tax" situation under the impact of logistics enterprises,its conclusion and the actual situation may be a certain deviation,follow-up needs more extensive,more in-depth research to verify the long-term impact of enterprises.