The Impact From Business Tax(“BT”) To Value Added Tax(VAT) In J Branch Of Postal Savings Bank Of China The Coping Strategies

Nowadays,with the rapid development of China ' s economy and finance,commercial banks have become the hub of the national economy and the impetus of capital flow,due to the currency they operate becoming more and more extensive sociality and its special position in the economic operation.The tax reform from BT to VAT is combined with China's current national conditions,which is a kind of conversion between the categories of taxes in order to solve repeated tax,to reduce the corporate tax burden,to cooperate with economic structure transformation.Putting the banking included in the BT to VAT is an important part of the national tax system reform.BT to VAT in the field of Banking is a sort of special transformation of tax system in our country,which on one hand can link up the national monetary policy and fiscal policy,and on the other hand can promote the development of the substantial economy and the structure transformation ? Through interlocking,and deduction,the transformation of tax system can realize the complete chain of value-added tax all through,so as to reduce the corporate tax burden,giving play to market resources allocation mechanism,thus to promote the industrial division and industrial structure upgrade,releasing the new economic vitality,promoting sustainable economic growth.The assay is to study the direct impact on the banking sector of BT to VAT,taking J branch of postal savings bank of China as the research object.It discusses different impacts before and after VAT reform to Banks from the financial data,the tax burden,risk control,business accounting,pricing management,and in combination with the practical situation of J bank,analyzing its possible problems facing in the process of value-added tax reform.After the banking VAT reform,the bank's revenues,business spending and tax bearing will change due to the big changes in the scope of tax,tax rates,taxation method and tax categories,which further affect the bank ' s tax risk management,accounting mode and pricing management.This paper still has an analysis on the common aspects of "BT to VAT" among the domestic postal service and telecommunications and banking,such as ways of collection and payment,tax-free policy,business cost structure and product structure to seek the administration of the VAT in common,to summarize theadvanced management experience of "BT to VAT",and to reach a conclusion with tax management suitable for the banking industry,finally to put forward coping strategies in the tax planning mechanism,the banking resources allocation,and tax talent introduction,hoping to provide useful Suggestions and the reference for the sustainable development of the Banks.