Research On The Effect Of "BT To VAT" In BL Company's Tax Payment

Since May 2016,the implementation of the implementation of the comprehensive business tax reform into value-added tax has been officially included in the implementation of the industrial implementation.Construction is a sales tax in the secondary industry of our country industry,its operating activities about environmental protection industry,machinery manufacturing,leasing,building materials industry,finance,real estate and other industries,and even affect the employment problem of rural surplus labor.Therefore,the implementation of industrial "replacing business tax with value-added tax" has a profound impact on China's economic development,tax reform and fiscal revenue.The implementation of the new tax system is to reduce the effect of the tax burden on enterprise,but,through tax breaks for finance department released new tax burden is not average,a lot of new industry tax burden is not.In May 2018,the further reform of replacing the business tax with a value-added tax was announced,and the VAT rate was adjusted accordingly,with the previous rates of 17%and 11%being adjusted to 116%and 10%.More need to environmental protection,therefore,the construction industry under the condition of lower tax rate of positive,grasp the timing of the policy,face up to their existing problems,and analysis the reason,completes the corresponding tax planning,so as to achieve the effect of the tax cuts.In this paper,through the combination of normative analysis and case study method,according to the theory of tax neutral and fair taxation theory and the optimal tax theory based on the theory of three tax to BL companies as the research object,firstly this paper briefly introduces the related concepts of industrial environmental protection,and to add "camp" for environmental protection industry,and then the basic management,tax situation of BL company are briefly introduced,and then compared calculation analysis before and after the tax reform of BL company turnover tax,tax and additional and enterprise income tax tax situation,and on the basis of the further reform of tax system of new has carried on the concrete analysis to the effects of BL company.Through the analysis of the above comparison found:tax reform in terms of tax burden to the effects of BL company did not achieve the desired effect of tax cuts,cause the BL company's tax burden is not decreased,but in May 2018 to add "camp"in the new tax tax rate changes,for the enterprise is also a state of ease.Therefore,although enterprises themselves are not prepared to cope with the reform of replacing business tax with value-added tax,the most significant impact is the high tax rate after replacing business tax with value-added tax.Finally,in view of the above influences,this paper puts forward feasible tax planning strategies from the aspects of VAT taxation method,cost management,budget management,contract and invoice management.