Research On The Impact Of Deepening Value-added Tax Reform On Financial And Tax Burden Of B Chemical Enterprises

After the full implementation of the "Replacing business tax with value-added tax" in2016,the tax structure was optimized,and then a new chapter of cutting taxes and fees was opened.Firstly,the target of 1.1 trillion yuan cutting taxes and fees was set in early2018,"Deeping value-added tax reform" is the most important part to promote the development of the real economy;in 2019,the National Finance Work Conference proposed that value-added tax as the first major tax,could be further reduced in conjunction with the simplification of tax rates;in 2019 After April 1,the value-added tax credit refund policy is fully liberalized to the whole industry.Based on the above-mentioned background,this paper studies the impact of the "deepening value-added tax reform" on B chemical enterprises,taking B chemical enterprises as the specific research object.This paper analyzes the changes in tax burden,finance and operation of the enterprises in the context of the reform from the perspective of the B chemical enterprises,and proposes some reference countermeasures to address the problems of the enterprises after the reform,in order to provide some references for the enterprises to quickly adapt to the current value-added tax reform policy and enjoy the policy dividends.This paper adopts the methods of literature analysis,comparative analysis and case study analysis.Firstly,define the concepts related to deepening value-added tax reform,and then sort out the policy history,so as to determine the scope of this paper.On the basis of relevant theories,we analyze the operating conditions of B chemical enterprises before and after the reform,and then focus on the impact of the reform on the tax burden of B chemical enterprises.Through the analysis and research,it was found that the "deepening value-added tax reform" has effectively reduced the tax burden of B chemical enterprises,increased the cash flow of the enterprise,and had a positive impact on the transformation and upgrading of the enterprise.However,it also has a negative impact on the financial management,internal control,tax burden in the field of agriculture,and tax management ability of B chemical enterprise.To address these problems,this paper based on reviewing and collecting a large amount of data and field research,proposes that the problems can be solved by optimizing the tax management ability of enterprises,continuously improving the level of financial management,making efforts to strengthen tax risk management,actively establishing tax-enterprise interconnection and mutual assistance,and improving the modern taxation system.Through the research of this paper,the impact of "deepening value-added tax reform" on B chemical enterprises is analyzed comprehensively,which is beneficial to B chemical enterprises to improve their own tax management ability,reduce their tax burden,increase their cash flow,help them further expand their scale and upgrade their industry,and also provide some reference for coal chemical enterprises to cope with the reform.Meanwhile,the effect of a series of tax reduction measures to deepen value-added tax reform has been verified,which makes the research of this paper have certain theoretical significance and practical significance.