A Study On The Tax Burden Of Sewage Treatment Company Under "Tax Reform"

The tax system is an important external environmental factor of business operation,which directly affects the rise and fall of enterprises and the whole industry."Camp to add" as "twelfth five-year" period of fiscal and taxation system reform is an important content,through the structural tax cuts,promote national economic transformation,optimization of economic structure,promote the development of local enterprises in our country.Since the official implementation of May 1,2016,the real impact of the "value-added tax" on the performance and profitability of various industries has received a lot of attention.Sewage treatment industry is an important part of service industry in the national economy life,in promoting the sustainable development,environmental friendly today,its growing importance in the national economy,this paper studies to add "camp" impact on the sewage treatment industry has a realistic significance.This article first from the tax model,tax burden level and the "tax neutral" principle of business tax,value-added tax and "camp" instead of related basic theories and research both at home and abroad are reviewed and comb.And then to the sewage treatment industry as A case study object,A company on the basis of the company related financial statement data between 2014 and 2017,combined with its main products,suppliers,infrastructure and the main equipment contractors,capacity,etc.,the business tax and value-added tax of business performance and the tax status of qualitative and quantitative analysis respectively.On this basis,for the construction of the "camp" instead of A company's tax attempt to balance model,and analysis is calculated under the given sales revenue and sales structure based on the capacity to add "camp" tax under equilibrium,A given capacity based on sales to add "camp" tax balance.Finally,Suggestions are made for the operation countermeasures of company A from supplier selection and pricing mechanism,related invoice management,tax avoidance strategy and budget management.