Font Size: a A A

Study On The Influence Of "Replacing Business Tax With Value-added Tax" On The Financial Management Of Baicheng Huanyu Logistics Company

Posted on:2019-11-16Degree:MasterType:Thesis
Country:ChinaCandidate:X Y WuFull Text:PDF
GTID:2429330566458919Subject:Business administration
Abstract/Summary:PDF Full Text Request
Our country's economy has entered a stage of the development of high quality,the current imperfect already can not adapt to the development of economy,the fiscal and taxation system in order to promote the steady development of national economy,the fiscal and taxation system reform must be conducted.Changes in the economic situation at home and abroad in the development,and promote economic system reform in our country and under the background of the fiscal and taxation system reform,tax policies as a national macroeconomic regulation and control policy influenced the development of national economy,also is bound to reform.The implementation of the policy of "replacing business tax with value-added tax" is an important measure of the country's deepening system reform,which is bound to affect the development of different industries.After the implementation of "replacing business tax with value-added tax",the modern service industry has adopted the value-added tax deducted from the original business tax,which is deducted from the business tax,which avoids the double taxation of enterprises.Therefore,in order to avoid the problem of double taxation,to solve the phenomenon of enterprise tax burden pressure,it is an inevitable trend of economic development and system reform to implement "replacing business tax with VAT".This article first mastered the "battalion to increase" and so on the background of the policy implementation,sure to bring the benefits of economic development,at the same time information and data through the domestic and foreign research literature on "camp to add" problems are studied and summarized,summarizes the current development of logistics industry,as well as the common problems of financial management."Camp change are discussed in" taxes and profits of different scale logistics enterprises influence,for small-scale taxpayers structural tax reduction effect is obvious,for the general taxpayer enterprises deductible input tax decides the enterprise tax increase and decrease.Second,the use of literature analysis and field research method,on the basis of focus from "camp to add" implementation of baicheng huanyu logistics analysis of the influence of financial management,through calculation and analysis of its annual financial data,a comprehensive study to add "camp" tax policy at the same time,the analysis of baicheng huanyu logistics companies to add "camp" after effect,summarizes the "battalion to increase the implementation of the" brings to the enterprise tax situation,profit of change,at the same time analysis "camp" to the company's cost accounting,financial management,etc,of the impact of the proposed enterprise implementation of possible problems after the "battalion to increase" and important influence factors.Finally,aiming at "camp" to the problems existing in the logistics enterprises put forward reasonable solution,and finally put forward appropriate solutions for the logistics industry to financial management,as well as the lack of research presented in this paper,and improve the research direction in the future and the train of thought.
Keywords/Search Tags:"Replacing business tax with value-added tax", Logistics enterprises, Tax burden, Profits, Financial management
PDF Full Text Request
Related items