"To Replace Business Tax With Value-added Tax" Under The Background Of The Tax Planning Issue Of Liaohe Oilfield

Since2012, the central to continue in-depth implementation of08years of the"capital growth, expand domestic demand, adjust the structure, improve people’slivelihood" policy,"combined with the development situation and the economicsituation in the12th Five Year Plan" of the society, put forward "to replace businesstax with value-added tax" policy. The implementation of "to replace business tax withvalue-added tax" reform, the goods and services tax system to achieve integration,simplify the tax structure, avoiding the repeated tax, reduce the tax cost, but also canrealize the relative fairness of taxation."To replace business tax with value-addedtax" pilot reform has been implemented for two years, but still attracted a lot ofattention. At present, our country is in the transition period of economic structureadjustment to perfect the tax system,"to replace business tax with value-added tax"reform has many aspects to promote the significance to the adjustment of industrialstructure in china. The move to establish and perfect the implementation of ourcurrent tax system, have very important sense to accelerate the adjustment ofeconomic structure and the development of modern service industry. This articlethrough to the Liaohe oil field under the Oil Exploration Co, Oilfield BranchCompany of Service Corporation, the mining area related to transportation industry,handling service, research and development and technical services, informationtechnology services, engineering survey and exploration services, public transportservices, mining property services, tangible movable property operating leasebusiness, oil storage business, verification consulting services and survey design ofbusiness tax change on oil effect put forward some personal opinions on the tax planning, and "to replace business tax with value-added tax" meaning and "to replacebusiness tax with value-added tax" of the Liaohe oil field significance and influenceto do further analysis. Hope that through the tax planning work to bring certaineconomic benefits to the enterprise.Since the "pilot to replace business tax with value-added tax" since, the societyin all walks of life to pay close attention to "change and influence to replace businesstax with value-added tax" brings, believe that the move to establish and improve ourcurrent tax system, have very important sense to accelerate the adjustment ofeconomic structure and the development of modern service industry. This paper firstintroduces the research background and significance of this paper, and "to replacebusiness tax with value-added tax" policy content was briefly introduced, analyzedthe "to replace business tax with value-added tax" brought great economicsignificance. As can be seen from the trend of development,"the range to replacebusiness tax with value-added tax" will continue to expand, oil and gas fieldenterprises involved in the "to replace business tax with value-added tax" project willbe more and more. Therefore, the thorough analysis "to replace business tax withvalue-added tax" to the oil and gas enterprises bring tax impact is imminent, so thispaper takes Liaohe oil field economic business as an example, through the variousclass two units "to replace business tax with value-added tax" influence operations,such as transport involved in business in Liaohe Oilfield road transport; part of themodern service industry R&D services, technical services, verification consultingservice, tangible movable property leasing, logistics support services and informationtechnology services, etc.. Effect of concrete analysis in the pilot industry business taxVAT promotion after the implementation of the Liaohe Oilfield tax.And then more and more taxes, spending from oil and gas enterprises involvedmore and more high pressure caused by the angle, in order to "influence to replacebusiness tax with value-added tax" oil gas field enterprise related business tax analysis as the basis of Liaohe oil field, each class two units involved in "to replacebusiness tax with value-added tax" business planning analysis one one of the revenue,and the Liaohe oil field enterprise income tax to do the analysis of tax planning, andto summarize the overall tax planning methods in Liaohe oilfield. Hope that throughthis a few plain personal tax planning analysis, strength of the meager strength for theenterprise and even the entire oil gas field in Liaohe oil field."The influence to replace business tax with value-added tax" bring in Liaohe oilfield, has the very vital significance analysis of tax burden of Liaohe oilfield. As alarge state-owned enterprises in new period new background, should strive toimprove their competitive ability of the enterprise, with the change of tax systemreform continuously "impact analysis to replace business tax with value-added tax"brings to the enterprise, improve and optimize is committed to operating theimprovement and the reform of the tax system of the strain capacity, is committed toenterprise financial management system and taxation system reform adaptability,committed to corporate tax mechanism, continuous improvement, for the enterprisefinancial management system update, size up the situation, promote the Liaohe oilfield "to replace business tax with value-added tax" business improvement, to betteradapt to the external pressure on the system reform of the value-added tax system tobring after Liaohe Oilfield, so as to enhance the market consciousness of LiaoheOilfield and the ability to adapt, the better prospects of Liaohe oilfield.