Short-term Adverse Effects And Strategy Study Of Tiax Reform In "BT Replaced With VAT"—Taking Daqin Railway For Example

The period from 2011 to 2015 is considered to be the "Twelfth Five-Year Plan" goal with the purpose of completing the tax system reform.It emphasizes the personal income tax,structural tax VAT and the increase of property taxes.The focus on structural tax reduction is environmental taxes,property tax and resource tax.The pilot trial in Shanghai VAT transportation business tax reform started on January 1st,2012,which marks the prelude of the reform camp all over the nation.However,the railway transportation carried out this reform on January 1st,2014.At that time,it only completed the overall reform change of the transportation industry.On March 18 th,2016,the State Council Executive meeting examined and approved the pilot program of tax VAT comprehensively.It made it clear that our country has tried its best to carry out the pilot work of tax VAT since May 1st,2016 and the construction industry,financial industry and service field are added into the pilot scope.The rate of the four pilot industries which were added later can be set as follows.The rate of real estate and construction is 11%;the rate of service industry and financial industry is 6%.Our country has begun to carry out tax reform since 1994.The industrial structure and economic situation has had great changes during the 20 years.Under this condition,the implementation of new tax system appears to be very important.How there are 18 kinds of taxes in our country.The railway transportation industry has carried on the tax system reform since 2014.Compared with other transportation companies,there are a lot of differences in railway companies.They have their own distinctive characteristics.Generally speaking,the structure of railway enterprises is more complex.The prone areas are very single and its operating regions are very broad.The freight passenger services it includes are auxiliary logistics services and its VAT is 6%.For railway transportation,its VAT is 11%.The article takes the Daiqin railway enterprise as the research object.It mainly analyzes that Daqin enterprise is representative in the railway transportation industry because railway transportation accounts for 97% proportion in all of its businesses.What's more,because it is a listed company of Shanghai Stock Exchange,its financial report is more real.At the same time,it is also open and fair,which contains a lot of reference value.Therefore,it is proper to consider it as the information sources of exploring the thesis.At the same time,the thesis puts the financial report provided by Daqin railway company as the calculation basis.It explains clearly the influence of the tax VAT reform on Daqin group and other transportation companies through contrast by the company's profit results and tax situation before and after the tax reform.In order to adapt to the impact of tax reform of transportation industry,the company should analyze its own causes.In the field of financial management,it is necessary to control strictly all accounting vouchers and promote the basic quality and knowledge level of staffs in order to improve the accounting system of the enterprise.In terms of the cost of the company,it is necessary to build a comprehensive cost management system,relate well the current rate and the unit price of goods well and analyze the price of the competing companies.Under the premise of achieving profits,it tries not to pay more tax.In terms of the cost of procurement,it is necessary for transportation to pay attention to the input tax which can offset so as to get the VAT invoice to the largest extent.The company should also analyze the factors in other aspects.For a company,it should keep smooth communication with the tax authorities,understand comprehensively the latest tax reform system and have certain understanding of the policies in this aspect.It should relate the business situation of its own company with the related policies so as to carry out the scientific tax planning and reduce the risks of corporate tax.If the company has a very large tax burden,it can apply for financial support because it can enjoy certain subsidy if the application is successful.The reform of tax system can ease many unreasonable phenomenon before.In addition,it can have great positive influence on the progress of the service field.It can make the social division of labor more scientific to some extent.It can help companies improve their competitiveness by using some related methods.It can reduce the cost of tax revenue to a great extent and make the space for the development of the company expand further.What's more,it can carry on reasonable optimization to the export of social assets and investment situation so as to promote the comprehensive national strength of our country.