The Impact Of "competition Reform" On Jiangxi Changyun Company And Its Countermeasures

The beginning of the tax reform which changed Business tax(BT)to Value-added tax(VAT)is in Shanghai from January 1, 2012.As a new beginning of tax reform, it opens the predlue of “VAT instead of BT”.“VAT instead of BT”aimed at eliminating double taxation of business tax,which is an important national measures to implement structural tax cuts.As a pillar,transportation is closely linked with people's life.So the research on transportation improves the further development.By the background of the tax reform which changed Business tax to Value-added tax,this paper systematically researched model and results of the influence of business tax on the value added tax on JiangXi ChangYun.Through analyzing the changes of tax reform by the theoretical on tax burden changes,net profit changes and cash flowing changes.Based on the theory of neutral,tax burden and financial analysis,this paper inllustrated the effectiveness of “VAT instead of BT”about JiangXi ChangYun before and afer tax reform.This article selected the financial statement analysis of 2010-2014 in JiangXi ChangYun,on the change of tax burden,net profit and cash flow,which found out that after tax reform JiangXi ChangYun reduce tax burden,increase net profit and cash flow.At the same time,through combined the methods of documentary analysis and statistical analysis,this passage provided that Jiang Xi ChangYun should detail division of labor,consummate invoice,perfect tax planning and intensify internal control,which improved financial support subsidies.Not only does it contribute to sustainable management of enterprise,but also provides more effective information for tax reform in entire transportation industry,boots the expansion of the reform scope of the tax reform and further improves the tax reform of our country.