The Impact Of Replacing The Business Tax With Value Added Tax In The Small Business Catering Industry Profitable Ability

"Replacing business tax with value-added tax(VAT)" is China's important tax reform,change the current business tax and value-added tax coexist,have a profound impact on the development of the national economy,"the full implementation of replacing business tax with value-added tax(VAT)" is an important content of China's tax system reform,change the tax system of our country to a great extent on promoting the development of national economy and industrial structure adjustment and upgrade."Replacing business tax with value-added tax(VAT)" after the basic realization of the corporate tax,the overall goal of promoting economic growth,but "replacing business tax with value-added tax(VAT)" by various factors in the implementation,resulting in part of the catering enterprises in the tax reform did not bring the expected effect of reducing the burden,but the reform facing after the tax increase,the problem of profitability reduced.Therefore,based on the review of the relevant literature and the value added tax policies and regulations,with specific examples in Xuanhua District of Zhangjiakou City,A catering company,the use of comparative analysis,case study method,possible VAT on A catering business tax impact and how to deal with the enterprise and so on.A analysis of the company's business involves catering and tax situation,comparing the "replacing business tax with value-added tax(VAT)after A catering company actual operation face than the theoretical estimates under low operating income,operating costs to obtain full deduction,enterprise tax burden is not increased in drop" replacing business tax with value-added tax(VAT)".Then the profitability index of A was obtained by analyzing the A catering company catering company operating profit rate,cost rate,net profit rate in replacing business tax with value-added tax(VAT)" have declined,and put forward the corresponding improvement countermeasures to solve these problems,such as the enterprise can use reasonable choice for suppliers,promote service outsourcing and other ways to get VAT,put forward at the same time reduce labor costs and reduce the cost.