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Study On Financial Management Of Sichuan Shengda Company Under The Background Of The Reform Of Value-added Tax

Posted on:2018-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:X Y RongFull Text:PDF
GTID:2371330548482451Subject:(professional degree in business administration)
Abstract/Summary:PDF Full Text Request
At present,China’s energy chemical industry overcapacity,the overall performance of the recession,though the national policy to promote the capacity limit,since the beginning of 2016 around the coal prices began to pick up,a different rate of increase,but the reality of our country in the management of most of the coal enterprise is till difficulty and here are difference degree of lose.At the came time,the coat enterprise is face a heavier tax Auden,the business process more tax related links,tax types,inclusive value-add tax,corporal come tax,resourcing tax,water resource compendious,soil and water conservative facility compendious and other taxer.On the other ham,China’s coal enterprise,especial state-own coal enterprise,highlight the administrative management features,lack of market risk awareness,weak tax risk management awareness,and the professional quality of tax related staff need to be improve.Accord to the tax burn and tax rid manage stat of coal enterprise,the tax rink of energize chemistry industrial was significant high,the strengthening of energy chemical industrial tax risk manager is assent for the health develop of coal enterprise.The parallel objective practice from our country before the VAT and business tax system,there are some imperfections,but in a comprehensive "replacing business tax with value-added tax(VAT)",can to some extent reduce the tax burden on the phenomenon of imbalance,the cost to the enterprise profit and the overall tax burden.Will have a significant impact.This paper is based on the Sichuan Shengda Industrial Limited by Share Ltd as an example,in the analysis of related concepts and theories of the end of VAT,the tax burden of Sichuan Shengda enterprise based on this background of the VAT reform and the situation of financial management based on the detailed analysis,found the value added tax reform for the influence of the existing financial management,deal with strategy and then find out the needle adverse effects,put forward the enterprise financial management measures to deal with the value-added tax reform,to hope to find a reasonable and scientific financial management scheme,making enterprises in the context of replacing business tax with value-added tax(VAT)be better survival.
Keywords/Search Tags:Coal, Value-added tax, tax burden, Financial management
PDF Full Text Request
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