Research On Tax Planning For “business Reform”

“Conversion from Business Tax to Value-Added Tax(VAT)”, has always been a hot topic in recent years,and it is also the reform focus most concerned by relevant enterprises. The release of the document “Finance and Taxation?2016?No. 36” means that pilot enterprises will be totally completed. So to speak, VAT not only enables the pilot enterprises and the enterprises that originally pay value-added tax enjoy equal tax deduction rights, but also inevitably brings new changes in the tax burden of pilot enterprises. As a price excluding tax,value-added tax is undoubtedly a huge challenge for the financial and accountancy staff, who was accustomed to business tax accounting. Whether it can fully enjoy the tax deduction rights and interests in accordance with the reform program will depend on the special invoices of value-added tax and other valid documents. This is undoubtedly another huge challenge for the financial and accountancy staff who are accustomed to using the general invoices. Therefore, taking the keys and method applications of the tax planning after "BT reforms to VAT" as a core, this paper analyzes the tax planning case of Harbin D accounting firm to provide reference for the other "BT reforms to VAT" enterprises.According to the theories and methods for the VAT tax planning both at home and abroad and based on the comprehensive analysis of such method, this paper discusses eight main methods fitting general "BT reforms to VAT" corporations, including the choice of taxpayer, mixed operation and sidelines, deemed sales, sale methods, input VAT, defer and preferential policies, which are deeply applied to analyze problems and troubles encountering with those VAT companies. What's more, it presents some measures to perfect the tax planning of "BT reforms to VAT" enterprises to offer reference for financial staffs and tax officials in the "BT reforms to VAT" corporations. Finally, it concludes the experience drawn from the case above to guide other "BT reforms to VAT" companies to understand and utilize the new rules and financial staffs to study the methods of tax planning.