Effects And Countermeasures Research Of The VAT Replacing The Business Tax In Transportation

At present,there are irregular competitions in the transportation industry of China.There are vicious competition among some small and medium-sized enterprises,which makes the transportation price too low,which greatly reduces the profit margins and hinders the long-term healthy development of enterprises."Camp to increase the development of enterprises" standard: first,VAT calculation is more complex,more standardized design documents,put forward higher requirements on enterprise financial accounting and management therefore;second,enterprises and customers realize the importance of legal deduction vouchers,therefore is to promote the reform and adjustment of enterprises,not only optimization of its management and management process,will promote the transportation industry transformation and upgrading of the industrial structure.In this specific case,the micro level according to the effect of "replacing business tax with value-added tax(VAT)tax system in traffic enterprises in-depth analysis,so as to help the enterprise management strategic management plan for the enterprise to make appropriate adjustments in the background,constantly optimize the management mode and its management system,and realize the upgrading of enterprises and the transformation,make overall planning,reduce the corporate tax risk and tax burden.This paper will take the micro level on the issue of "replacing business tax with value-added tax(VAT)" produced in the transportation enterprises in effect are analyzed,and then contribute to strategic planning for their own businesses to make appropriate adjustments,and constantly improve the management mode and management mode,which adapts with "replacing business tax with value-added tax(VAT)" environment,the implementation of business upgrading and transformation,improve the competitiveness of enterprises,thereby reducing the corporate tax risk and operational risk.This paper selects transportation company WF enterprise and airline A company as a case,analyzes the impact of "camp to increase" on WF enterprises and A enterprises,and puts forward suggestions to deal with "camp to increase".Finally,some suggestions are put forward for the implementation of the "camp to increase" in the transportation industry:(1)to strengthen the internal management and control of the enterprise.We should strengthen staff awareness of policies,make employees fully aware of changes in tax policies and management systems,improve their adaptability,and require employees to strictly perform business operations in accordance with enterprise rules and regulations.(2)to improve the comprehensive quality of the financial personnel and the personnel of the tax administration.The company carries out professional training for financial personnel,and establishes a perfect training and assessment system,so that financial personnel can grasp the post tax change financial accounting methods and work processes in a timely manner,so that all financial work is more standardized and accurate.(3)make full use of preferential tax policies.After the implementation of the "camp to increase",the government will formulate a corresponding transition policy,so enterprises should seize this opportunity to get government support and subsidies.(4)improve the tax work planning.In replacing business tax with value-added tax(VAT)"after the implementation of the transportation companies want to do a good job of tax planning work in procurement costs under certain conditions,we should select the general taxpayer as a supplier to make a clear distinction between various specific purposes;the procurement of goods;for the procurement of goods sales time and way for reasonable arrangement.