The Transformation Of Value-added Tax On The Impact Of China’s Manufacturing Industry Tax And Accounting Management

Value added tax is engaged in repair services or providing processing and importof goods, sales of goods, individual and unit revenue in the people’s Republic ofChina within the territory, to the appreciation amount levied tax. With the nationaleconomy high speed development, but also exposed the Chinese traditionalvalue-added tax system, many defects and problems.Under the background of globaleconomic integration, in order to better cope with the world financial crisis,expanding domestic demand to stimulate consumption, so as to help the majority ofmanufacturing enterprises through the difficult situation of slow development ofindustry upgrading, Chinese has begun a comprehensive transformation of thevalue-added tax reform, reform and since2009the consumption type value-added taxsystem gradually to replace the production of value-added tax, and supporting thepromulgation of a series of specific relevant regulations. The implementation of newtax system, on one hand brought many favorable to the domestic many manufacturingenterprises, not only to reduce the tax burden of enterprise fixed investment inequipment, and vigorously promote the positive transformation of enterprises inbrand innovation, technology research and development and product upgrading. Buton the other hand, the introduction of new tax system but also to the existingenterprises has brought in the process of implementing some new problems,especially directly bring accounting change, and affect the business and financialdecision-making index. Therefore how to operate their own situation make good useof the new tax system by good financial management and tax planning, so as torealize the maximization of enterprise’s own production value, and strengthen themarket competition ability, which for most manufacturing industry of our countryenterprises are of great practical significance.This article is from this perspective, in the full basis theoretical circles both at home and abroad research results for thetransformation of value-added tax, combined with China’s current economic situation,taking the national key high-tech manufacturing enterprise Y company as the case,through empirical research to analysis the system on the deep influence ofvalue-added tax transformation reform of our in many manufacturing entity enterpriseactual tax burden and financial management, and the impact of the new tax on China’sentity manufacturing industry technology innovation and the industrial structureadjustment of. Thus, combining the current characteristics of the development of theindustry as a whole is proposed making good use of new tax measures andsuggestions, including strengthening the enterprises in the new tax system knowledgetraining to improve the basic financial work, make full use of tax rate reasonably wellthe transformation of corporate tax planning, the full use of value-added taxtransformation to strengthen enterprise financial management measures, and thespecific measures and communication etc. the tax authorities to strengthen. Throughthis research, in order to global competition environment of market integration, entitymanufacturing enterprises in China make full use of the new tax system, so as toupgrade to provide decision-making reference for the healthy development ofenterprise and Industry>...