The Tax Planning Study Of HNSF Express Company On The Background Of ‘Business Tax&VAT Reforming’

At present in the key period to speed up the transformation of the pattern of economic development, vigorously develop the tertiary industry, especially the modern service industry is the focus of economic development. Before the implementation of the law(business tax and value-added tax) parallel policy prone to repeat on the situation, will aggravate the burden of taxpayers. For the enterprise to pay business tax, the purchase of fixed assets, goods and repair, and replacement services of input tax can’t touch buckle, implement "camp to add" policy can effectively easing the burden on enterprises, improve enterprise competitive power, to promote the development of their own purpose. Economic development, the market vigor is stimulated, water fish, enterprise development, the tax will continue to grow naturally. From 2011, the ministry of finance, state administration of taxation jointly issued by the tax change paid VAT pilot program by the end of 2015 the basic realizing a complete coverage of "camp" instead. In March 2016, state council executive meeting examined and approved the comprehensive implementation "camp to add" policy, the construction industry, real estate, finance, life services into the scope of the pilot, and allow new real estate should be brought into the deduction. The scheme since May 1, 2016 full implementation. Since then, the current business tax change all taxpayers paid VAT. Strengthening enterprise burden, promote effective investment to expand, to add "camp" in 2016 is expected to reduce the tax burden on enterprises more than 5000 one hundred million yuan.Express industry is the modern industry, the origin of it as an important part of modern service industry, promote the transformation of the ways of distribution, promote the upgrading of consumption concept. According to statistics, China’s express delivery business income in 2015 for the aggregate amount of 2015 yuan, up 34.9% from a year earlier, continue to firmly in the world. But, as the "battalion to add" tax reform accelerates, the majority of logistics enterprises including speed transport enterprises appeared the overall tax burden is not rise phenomenon, "camp to add" policy to express the survival and development of service industry has brought new challenges. How to conduct tax planning also gradually attention by enterprise financial personnel.Based on the provisions about "camp to add" policy and tax planning, under the guidance of method and theory to HNSF speed transport company as the research object, collects HNSF company financial data, using the method of tax planning, the value-added tax and income tax of HNSF company two tax tax planning. Because with internship experience in HNSF company, have some knowledge of relevant business, data is relatively easy to get, based on this, the theory with practice, concluded that the inductive integration of information, puts forward HNSF company in tax planning scheme in actual business activities, strive to make the design of tax planning scheme has certain representativeness. Hope HNSF company under the premise that shall pay taxes according to law, safeguard their legal rights and interests, reasonable tax, lighten the burden of value-added tax, prevent tax-related risks, promote the healthy and continuous development. Also expected to provide reference to other fast company.