| From January 1,2014 onwards,the railway transport enterprises have formally included in the scope of pilot projects of "increasing VAT to VAT".Pilot Reform of "Camp Reforming" During the operation of railway transportation enterprises,there were some problems as a whole with good results.After studying the related contents of "Ying Gang Zeng Zeng",this paper analyzes the problem of increasing tax burden of SH Railway Company on the basis of the above,and concludes the influence of "Ying Gang Zeng Zeng" to SH Railway Company.The main contents are as follows The first chapter is a brief introduction of the background significance of the selected topic and the content and methods used in this paper.The second chapter mainly introduces the basic theory of "camp change".The main content of the third chapter is the introduction of SH Railway Company profile and tax situation.The fourth chapter introduces the positive influence that the SH Railway Company has implemented "to change the camp to increase" to reduce the company’s tax compliance costs and promote the company’s technological transformation and equipment replacement.The fifth chapter analyzes the negative impact and the reasons of the "VAT reform" on the tax burden,accounting,financial management,tax management and other aspects of the SH Railway Company based on the financial statements of the SH Railway Company and related data.Chapter VI combined with the problems in the previous chapter after the "camp change",what measures should be taken and recommendations should be taken. |