The Design And Plan On The Replacement Of Business Tax By Value-added Tax In JIMC

Business tax paid VAT is a reform aimed at deepening the reform of the fiscaland taxation system, which is also a major move to promote the transformation ofeconomic structure as well as the reorientation of the enterprises. China adopted thereform of the tax system in1994, after restructuring the tax structure, VAT andbusiness tax became the two most important turnover taxes in the tax system. At thattime, the arrangement of the tax system adapted the level of economicdevelopment.But with the continuous development of the market economy and taxreform, the arrangement showed unreasonable, especially after the VATtransformation in2009.Business tax damaged the VAT chain, hindering the economic restructuring andindustrial upgrading. Meanwhile, the two separately managed turnover tax system hasalso brought a lot of problems in practice. Therefore, the need for business tax reformbecame increasingly prominent. Therefore," VAT reform " has become an importantcontent of tax reform in China’s "Twelfth Five Year Plan", which is an important partof China’s structural tax cuts.Ever since April30th2014, telecom is brought into the line of reform. Thereform of telecom took place after the reform in transporation which covers land,waterways, airways, railway and post system and modern service industry.JLMC belongs to the telecom enterprises, which is greatly influenced by theVAT policy. Telecom industry is very different, whose speciality determines itsuniqueness of policy. Besides, telecom is closely related to service industry, most ofthe customer belong to a natural person, all of them are the end of the VAT deduction chain Tax rise is inevitable, it is very important to how to reduce the tax burden.This article aims to analyze the influence of " replacement of business tax withVAT " on the income of JLMC through the research into the present situation of the "replacement of business tax with VAT ", mainly in: the decline in revenue, costincreases,4G during the construction of fixed assets deduction difficulty, operationmode change and adapt to " VAT reform " policy system reform in five aspects of theinfluence. This article also aims to find out specific implementation problems,including: top-level design cannot complete guide to implementation of the floor,how to use tax planning to reduce the tax burden of enterprises and traditionaloperation and management mode can not adapt the new situation development needsthree main problems. And in order to solve these problems as a breakthrough, fromthe three aspects of the VAT design and side of the output, the input side design andbusiness support systems of JLMC " VAT reform " landing scheme of in-depth study,to avoid and perfect of landing the implementation problems encountered in theprocess.