Research On Tax Planning Under The Policy Of "Tax Reform Vat"-A Case Study Of China Mobile Shandong Branch

In the increasingly fierce market competition,tax burden pressure is becoming an important factor that restricts the economic development of our country.In order to reduce the tax burden and meet the needs of social and economic development,the state formally started the reform pilot of VAT in the end of 2011(hereinafter referred to as "camp to increase").In recent years,the state has been subjected to the society.In October 30,2017,the standing meeting of the State Council passed the decision on the abolition of the Provisional Regulations business tax and the revision of the Provisional Regulations on the value-added tax,which marks the official history of the 60 years' business tax in China,and the era of full value added tax has come.How to effectively carry out tax planning under the new tax system has become a practical problem facing Chinese enterprisesThe telecom industry was included in the pilot scale of the "camp to increase".However,after the "camp to increase",the tax burden of the telecom enterprises in the short term will not rise,which is obviously contrary to the original intention of the reform of the national tax system.This paper,first compares and analyses the related situation of value-added tax before and after the "camp to increase".Then combined with the actual operation and management,from the three aspects of VAT output tax,input tax and tax payment,this paper studies the tax planning path of value-added tax in telecom enterprises under the policy of "camp to increase".Finally,taking Shandong mobile as the target enterprise,it designs a value-added tax planning scheme with maneuverability,tracking the implementation effect of the plan from 2014 to the present,and puts forward the pertinent safeguard measures.This study shows that through effective tax planning,Shandong mobile tax burden is not only significantly lower than the "camp to increase",but also lower than the average level of the national telecom industry,the important role of tax planning is further highlighted.