The Research Of The Transformation From Business Tax To Value Added Tax On B Company`s Management Strategy

In the past 40 years since the reform and opening up,Chinese economy is developing on an unprecedented speed.As the necessary means of revenue for the country,the tax tools have also been changing in the process of adapting to the economic development.Undeniable in some special historical periods,the business tax and value added tax to separate a role in strengthening the central government,enlarge the tax sources and promote national economic development play a positive role,but based on the current situation of economic development needs and to optimize the industrial structure,the law and the present situation of more and more difficult to adapt to the division of labor refinement and industry highly integration of the needs of the development of modern economy.Since 2012,China had officially launched the reform of the transformation from business tax to Value Added tax,which marks the first pilot reform of the services in Shanghai.In the process of the pilot reform,because the real estate industry as the spending of the national economy industry,on the linkage between the upstream and downstream,the stability of local finance,the satisfaction of residents living demand plays an important role,so put it in the last step to reform.However,there is no existing reform at home and abroad can be used for reference.What will happen to the tax burden of enterprises after the completion of the business tax reform VAT? The impact of the input tax deduction system will bring to the enterprise’s accounting methods? How to offset the tax rates and raise the operational risks to enterprises? How to complete the real estate business from the sales tax to value-added tax stable excessive? All these problems will affect the actual operation of the enterprise.Based on this background,for the Business Tax Replaced with VAT impact on the real estate tax as a starting point,combining with B group company’s actual operation,explore in the Business Tax Replaced with VAT stage how to adjust business strategy and business objectives,in order to better adapt to the economic change law,realize the rapid development of the company.This thesis first elaborates the background and significance of the Business Tax Replaced with VAT,and briefly analyzes the "Business Tax Replaced with VAT " may influence on the realty industry,combined with the theoretical research to Business Tax Replaced with VAT are introduced in this paper the theoretical basis and policy analysis,it is concluded that the current real estate industry of existing in the current value added tax and business tax levy parallel double taxation,does not favor the complete chain of tax problems,and on the basis of value added tax excluded in price,tax neutral and tax chain coherent and specific,concluded the necessity of the Business Tax Replaced with VAT,lay a foundation for the following.Then we illustrate the background and business data and analysis the company B,combining with the Shanghai and Shenzhen two city 10 listed real estate companies operating data before and after the Business Tax Replaced with VAT,and based on the analysis of financial data in the process of finding the factors that affect the input VAT deduction tax and explained.In the tax burden effect factor part.From the macroscopic Angle,the microcosmic Angle,the influence Angle of the upstream and downstream industry and the influence Angle of the general taxpayer are explained separately.A more complete theoretical analysis framework is established.After operating data and theoretical analysis,we are to add "camp" after the financial data of the enterprise,business strategy has a better understanding,aimed at influencing factors,we put forward the specific business strategy adjustment scheme,targeted to cope with adverse factors,for the company’s business strategy adjustment after the Business Tax Replaced with VAT.