Research On The Influence Of VAT Reformation On The Tax Planning Of Jilin Province Post Company

In China since1984across the country began to levy VAT, established the VATand business tax pattern of coexistence of two big circulation taxes, this pattern inperfecting our country’s economic structure, realize the rapid economic developmentplays an important role in. Since entering the new century, with the rapiddevelopment of economy in our country, the original value added tax and businesstax system has not adapted to the rapid economic and social development trend. Inorder to adapt to the development trend of economic globalization, our countryconstantly adjust the tax management system, VAT reformation began in2011, andcontinuously expand the scope of reform, and the final purpose is to change thetraditional business tax all to VAT.The purpose of this study is to analyze the tax incidence of Jilin Province PostCorporation in replacing the business tax with VAT under the background of thechanged situation, and seek what measures to cope with the adverse effects of taxpolicy changes.In this paper, through the study found that: Jilin Province Post Corporation inreplacing the business tax with VAT in the process, in the short term will encounterthe problem of rising tax burden, but as replacing the business tax with thedeepening of the VAT, its tax incidence in long-term showed a trend of gradualdecline; To solve these problems, this article embarks from the practice of JilinProvince Post Corporation tax planning methods are analyzed, which could be usedto different ways of tax planning from the perspective of theory are analyzed, and the simulation of the operation situation of tax planning method in several design bycomparing the results to seek the most favorable tax plan; Possible risks in taxplanning is also at the same time puts forward the countermeasures of prevention,including establishing and perfecting the tax and, strengthen financial personneltraining, enhancing communication, improve the system of tax planning, etc.This paper argues that: in replacing the business tax early with VAT, the JilinProvince Post Corporation will be tax incidence rises, but over time it will ease, andby using the means of tax planning, design and tax management, and risk response,can effectively reduce replacing business tax with VAT to Jilin Province Postnegative influence of Corporation, at the same time for Jilin Province PostCorporation in improving operating conditions, avoid fords the tax risk, reduce thetax incidence, promote the healthy development of the enterprise has a positive role.Analysis of this article research background, in this paper, the replacing thebusiness tax with VAT in promoting a positive role in the development of postalenterprises and adverse effects, and laid a solid foundation for the research of thispaper. Through to the Jilin Province Post Corporation replacing business tax withVAT before and after two years of data contrast and the replacing the business taxwith VAT policy analysis and forecasting, found that in replacing the business taxwith VAT appeared early enterprise tax incidence increases, but as replacing thebusiness tax with VAT process of deepening and expanding scope of offset, anddeduction of chain increasingly full of Jilin Province of the Post Corporation taxincidence in the long run will be showed a trend of gradual decline. This paperanalyzes the enterprise in replacing the business tax with the problems in the processof VAT and the insufficiency, to solve these problems and the insufficiency, from theAngle of the practice of Jilin Province Post Corporation can use tax planningmethods are analyzed, and expounds the replacing the business tax with VAT afterJilin Province Post of Corporation tax risk prevention countermeasures. In Jilin Province Post Corporation found in the process of tax planning, through the taxplanning can effectively reduce the corporate tax incidence, may safely draw theconclusion that tax planning for Jilin Province Post Corporation in improvingoperating conditions, avoid fords the tax risk, reduce the tax incidence, promote thehealthy development of the enterprise has a positive role.At present domestic for postal enterprises in tax planning study is less, thisarticle research results for Jilin Province Post Corporation and other postalenterprises in tax practice has certain guidance and reference.