The Study On VAT Tax Planning Of Small And Micro Enterprises After The "Replace The Business Tax With The VAT"

Taxation affects the redistribution of national income.Our enterprises generally reflect the heavier tax burden.The number of small and micro enterprises in China is huge,involving a wide range of industries,providing a large number of employment opportunities for the society,and an important force for the development of the national economy.As one of the most important costs of enterprises,taxation has also been puzzling the development of small and micro enterprises.When the country continues to carry out the economic reform,the supply side reform is vigorously pursued,and the pilot reform of the"camp to increase" has been carried out in the tax revenue.The value-added tax has become one of the main taxes of the current enterprise burden.However,due to the small and small size of small and micro enterprises,not enough attention to tax revenue,lack of understanding of the tax policy,the awareness of tax planning is not in place.Especially,some of the financial personnel of the "camp to increase" enterprise may have never been exposed to VAT before,and do not understand the principle of the tax system and the relevant policy provisions.Timely adjustment of production and operation in a short time will lead to heavy tax burden on enterprises.This paper tries to study and analyze the tax planning of VAT in small and micro enterprises under the background of "camp to increase",and take small and micro enterprise A company as an example to put forward some ideas about the tax planning of VAT in small and micro enterprises after the "camp to increase",all of which are reducing the tax burden of VAT of A enterprises and building effective tax planning for small and micro enterprises.The scheme provides a useful reference for other small and micro businesses to reduce the tax burden of VAT.This paper makes a systematic analysis of the tax planning method of VAT after the "camp to increase".According to the characteristics of A company,the tax planning is carried out for A company from the aspects of the choice of tax status,the choice of the object of purchase,the choice of the mode of employment,and the preferential tax tax preference.