Study On The Impact Of "BT To VAT" On The Tax Burden In Industrialized Enterprises Of Scientific And Technological Achievements

“BT to VAT” is an important measure in China's tax system reform during the “Twelfth Five-Year Plan” period.By May 1,2016,China has comprehensively promoted “BT to VAT”.The implementation of “BT to VAT” avoids double taxation and reduces corporate tax burden.The industrialization of scientific and technological achievements has been increasingly valued by the state and all walks of life in the context of the “double creation”and is a support for the restructuring of the national economy.It is inconclusive whether the tax burden can be effectively reduced after the industrialization of scientific and technological achievements is“BT to VAT”,and the proportion of the cost of technology-based industrialized companies is high,and the operating cost remains high.Therefore,we should study the impact of “business reforms and increase production” on the tax burden of industrialized enterprises with scientific and technological achievements,understand the specific changes in tax burdens after the “BT to VAT” of industrialization of scientific and technological achievements,and help companies to effectively manage and control costs and expenses,and reduce The tax burden promotes the transformation of scientific and technological achievements.This article takes the scientific and technological achievements industrialization enterprise as a sample,takes the X research institute as a case study object,and studies whether the implementation of the “BT to VAT” effect on the tax burden of the industrialization of scientific and technological achievements has achieved the expected results and the specific process of impact on the tax burden.Analyze the reasons for this change and come up with specific and reasonable suggestions.This article first introduced the research status of "BT to VAT" connotative background and the related content of "BT to VAT" of scientific and technological achievements industrialized enterprises,which provided a theoretical basis for follow-up research.Secondly,it analyzes the problems existing in the process of the implementation of “BT to VAT” in the X Institute,and puts forward that the X Institute has a high proportion of the cost and expenses,the VAT input tax credit is insufficient,and there are problems in the operation management and financial management..Thirdly,based on the “BT to VAT” deduction mechanism,we constructed a mathematical model that influences the tax burden,measured the deductible effect of “BT to VAT”,and based on the financial data of X Research Institute in 2017,based on revenue respectively.The cost,cost,input tax,and output tax amount were analyzed,and the changes in tax burden before and after the “BT to VAT” were calculated,and the conclusion was drawn that the X-Institute's tax burden was increased due to the increase in “BT to VAT”.Finally,based on the conclusions and the problems existing in the X Institute,from the aspects of policy suggestions and countermeasures,the X Institute has made effective suggestions on reducing the tax burden of enterprises and improving the management level of enterprises after the “BT to VAT”.