Tax And Fee Cost Management Analysis On Rural Commercial Banks Under The Background Of "Replacing Business Tax With Value-added Tax"

June 27,2003,the State Council issued a "deepening rural credit cooperatives reform pilot program",the program mainly has three aspects,namely the reform of rural credit cooperatives property rights system,reform of rural credit cooperatives management system and national help credit cooperatives.At the end of 2016,110 rural commercial banks in shandong province opened up and became the fourth province in the country to complete reformation from rural credit cooperative to bank.The Ministry of Finance and the State Administration of Taxation approved by the State Council,jointly issued business tax to change the value of tax pilot program on November 16,2011.Shanghai transportation and some modern service industry in January 1,2012 first into the pilot area,the first implementation of business tax to change the value-added tax.In May 1,2016,with the last batch of industries,such as the financial industry,being included in the scope of " replacing business tax with value-added tax ",our tax system was comprehensively changed from business tax reform to value-added tax.The business tax is withdrawn from the stage of history.According to statistics," replacing business tax with value-added tax" maked the total size of tax cuts more than 470 billion yuan in 2016.Both the reform of property rights and the reform of the tax system are of great significance to the rural credit cooperatives.However,from the operation situation after the restructuring of the commercial bank,the rural commercial banks follow the original management system and mode,especially there is extensive mode of management,the idea behind the system is not perfect and problems in cost management,seriously affecting its market competitiveness in the same industry and the overall strength of the upgrade.Through reform and innovation to form a set of can adapt to the development of bank operation and management mechanism,and then create a scientific,reasonable and effective cost management system,to adapt to the transformation of development after the system restructuring,is an urgent problem in the rural commercial banks in our country at present.In the cost structure of rural commercial bank,the proportion of fee cost is gradually increased compared with interest expense.At the same time,as the "replacing business tax with value-added tax " tariff separation is carried out,fee costs and tax costs linked more closely,this article will be the fee and tax collectively referred to as " tax and fee costs" and selected as the object of study.Tax and fee costs are sensitive,controllable,strong characteristics of the outstanding characteristics of strengthening the cost of tax management and control of rural commercial banks in terms of far-reaching significance.In this paper,we use X rural commercial bank as a concrete case,relating to the enterprise financial management,management accounting knowledge and objective,comprehensive,strategic cost management concept,using literature review,comparative study,empirical analysis,interview research,making a detailed analysis of X rural commercial bank tax and fee costs management present situation and existing problems,and suggestions are put forward.First,by describing the evolution of the cost management model of X rural commercial bank,the weak link of management and management is introduced in the tax and fee costs management.Secondly,comparing the tax and fee costs data of the five years from 2011 to 2015,and selecting the representative tax items are to be dynamic Analysis,finding out the tax planning consciousness is weak,the cost management and control methods are backward,the budget management system required by tax planning is not enough,and the strict system implementation and supervision are not enough and so on;and then use the 2015 data on the " replacing business tax with value-added tax " before and after the profit contrast,combined with the 2016 first VAT report,summed up the "replacing business tax with value-added tax " in the case of constant interest rate pricing will result in rural commercial bank income and expenditure at the same time,while the tax rate increases,deductible items accounted for Low,invoices and other.difficulties caused by the increase in tax burden of rural credit cooperatives,and from the perspective of risk management,reducing the tax risk caused by false invoices.Through the research and analysis,this paper argues that we must establish the correct tax and fee costsmanagement concept from strengthening the full participation consciousness,speeding up the transformation of the network and carrying out the tax planning.Secondly,we must strengthen the tax and fee costs budget and the implementation of the process management,including the control of the source of the details of the reimbursement process,the development of cost approval system,improving the accuracy of the tax and fee costs accounting,to strengthen value-added tax accounting management;Third,to improve the cost control evaluation system,on the one hand to increase the budget The implementation of the results of the assessment efforts to establish a combination of responsibility and benefit of the responsibility system,on the other hand from the business unit,business objects,business projects and other aspects of the cost of input and output efficiency analysis,broaden the scope of analysis to improve the depth of analysis,Management and strategic adjustment to provide the basis;Fourth,the establishment of cost control closed-loop model to achieve the target cost management.The research content has the pertinence to the tax and fee cost management of X rural commercial bank,and the solution and suggestion put forward are feasible and practical,and it has certain reference and reference value to other rural commercial banks.