Research On The Impact Of Replacing Business Tax With VAT On Tax Burden Of Catering Enterprises

Starting from May 1,2016,the pilot project of Replacing Business Tax with Value-added Tax was pushed out nationwide,and the construction industry,real estate industry,financial industry and living service industry were included in the pilot scope.The comprehensive implementation of "replacing business tax with value-added tax" brings not only opportunities but also challenges to enterprises,which requires enterprises to actively respond to the reform of tax system according to the actual situation.The implementation of "replacing business tax with value-added tax" can reduce the tax burden of enterprises and reduce the tax burden.As an important part of the service industry,the catering industry is also in the scope of reform.With the continuous development of the catering industry,the tax contribution of the catering industry is also greater.However,due to the low risk tolerance of catering enterprises and high labor cost of production and operation,the implementation of "replacing business tax with VAT" in catering industry may lead to the increase of tax burden in some enterprises.This paper uses the method of questionnaire survey to explore the implementation status of "business tax reform" of catering enterprises in A city,analyzes the causes of problems and gives solutions;After the implementation of "replacing business tax with VAT",the impact on the general taxpayer catering enterprises is relatively large,therefore,in order to further illustrate this phenomenon,the article select M catering company as a typical case for analysis.The study found that after the implementation of "replacing business tax with VAT",the tax burden of catering enterprises has decreased,but some general taxpayer enterprises have increased the tax burden.This is mainly because the labor cost of the catering industry is relatively high,but the input tax cannot be deducted.The project that can carry on input tax to deduct but it cannot obtain valid input tax deduction certificate.Moreover,catering enterprises have not paid enough attention to the policy of replacing business tax with VAT,so the reduction of tax burden of this part of enterprises is not obvious.Article combines the questionnaire and case analysis,analyzes the causes of the problems in implementing the reform of replacing business tax with VAT,and puts forward corresponding solutions to help enterprises deal with the tax reform.