The Research On The Effect And Countermeasure Of "Business Tax On The Value Added Tax" On Harbin Unicom Business

At present, China is in the transformation of the mode of economicdevelopment of the crucial period, vigorously develop the tertiary industry,especially modern service industry, to promote structural adjustment of theeconomy and has important significance in improving the comprehensivenational strength. In accordance with the requirements of establishing a taxsystem conducive to scientific development, the business tax levy value-addedtax, improve the tax system, the elimination of double taxation; conducive tosocial division of labor and specialization, promote the fusion of the threeindustries; to reduce the tax cost, the enhancement enterprise developmentcapability; conducive to optimizing the investment, consumption and exportstructure, to promote the healthy and coordinated development of na tionaleconomy. According to the overall plan of the Ministry of finance, the StateAdministration of Taxation, in January1,2013nationwide telecommunicationsindustry, transportation industry, construction industry to increase the pilot.China Unicom Harbin branch is expected in January1,2014, from the originallevy business tax to value added tax. The camp to directly affect the company’sfinancial indicators, more importantly, to increase the camp will impact andchallenge to the company business development mode, operation mode, theupstream and downstream industry chain, connected transaction, organizationstructure, information system, etc.. Therefore, the need for full body, full service,the whole process, the whole systematic change, largely eli minate the camp toincrease adverse effects bring to the company, and take this as an opportunity tofurther enhance the company’s management level and market competitiveness.According to the Harbin branch of China Unicom in the camp to the existingproblems, using the basic theory and knowledge, analysis of the Harbin branch ofChina Unicom in the camp, the internal and external environment, and thenaccording to the actual situation of the China Unicom Harbin branch toimplement countermeasures to increase the camp. From the structure point ofview, this paper is divided into four parts. Based on the theory of value added tax,business tax based on the theory, described the current situation of China Unicom Harbin branch tax, analysis the existence of Harbin branch of China Unicombusiness tax on the value added tax of income decline, falling profits, taxincreases and management difficult problems and so on, the causes and theproblems of a detailed analysis of the objective; in view of the main problems incurrent China Unicom Harbin City branch of business tax on the value added taxand the causes, puts forward some countermeasures from the foundation work,marketing, network construction and maintenance, procurement, plans to investfour areas; finally, puts forward some related measures.