The Influence And Countermeasures Of The Implementation Of The Camp Changed To Increase The T Motor Transport Co.,Ltd.

Since January 1,2012,Shanghai took the lead in the implementation of tax levying VAT reform,the transportation industry and part of modern service industry into the scope of the pilot.August 1,2013 onwards,the transportation industry and part of the modern service industry camp changed to increase the pilot was pushed to the country.January 1,2014,the railway industry and the postal industry has also been included in the camp changed to increase pilot range.May 1,2016,China's full swing camp changed to increase policy.To increase on the surface,the implementation of "camp" policy,is the enterprise to pay business tax to pay VAT transition,but in fact,countries implement the policy of"camp to increase" the deep purpose of is through reform to improve the system of national tax system,reduce the tax burden of industries and enterprises,optimize the tax system,adjust the industrial structure,promote the development of the third industry,improve the economic operation level of the country as a whole.Transportation industry is the basic industry of the national economic development in our country,the transportation enterprise as the main body of transportation system,its operating performance directly affects the healthy development of the integrated transport system in our country.Transportation because of the particularity of its industry,could be included as the first batch of pilot"camp" instead.However,in the actual production of the enterprise management process,the early implementation of the "camp to add" policy,the enterprise operating performance is not as ideal theory research,part of the enterprise tax burden even appeared not rise phenomenon.This phenomenon has caused the attention of many experts and scholars,and produces a wide range of the research subject.Why transportation after implementation to add "camp" policy of enterprise tax burden increase condition,fully understand the deeper reasons for these conditions,to help enterprises to take targeted measures and countermeasures,guiding the enterprise can fully enjoy the welfare caused by the reform of tax system,tax reform on real significance paid VAT lower corporate tax burden,strengthen confidence and enterprise development background,improve enterprise operating performance and strength all has the extremely vital significance.Therefore,this paper chooses T motor transport limited liability company as an example,the implementation of the "replacing business tax with value-added tax(VAT)policies on T automobile transportation limited liability company as the object,causes of the corporate tax increase makes in-depth analysis,analysis of the implementation of the" replacing business tax with value-added tax(VAT)"of the T formula,the influence of accounting results of the operations and management.This article through studies suggest that transportation enterprise have their own characteristics,such as the traditional business history long,fixed assets accounting for larger proportion of total assets,etc.In the current "camp to add" full implementation of the reform policy,completes the response in the following three aspects:the first to raise the level of enterprise's own financial management operations,including accounting personnel quality,improve accounting technology,office equipment and condition of update,etc.Second,increase the input deduction,speed up the equipment renewal and frequency,upgrading industry;Second,increase the input deduction,speed up the equipment renewal and frequency,upgrading industry;The third ability to improve enterprise performance management,keen to grasp the national industrial policy regulation and control mechanism,analysis of market prospects for development,get the market share,make enterprise development planning,reduce operation cost and management cost,enhance the link and condition of enjoying national tax cuts;Fourth related department to be paid more attention in the process of tax reform,tax increases for some firms,to collect the relevant data for research,to develop a more rational system of value-added tax and related preferential tax policies,guide the enterprises from personnel,production operation,management concept and mode,social production chain link,etc.,and if you prepare to solve unfavorable factors in the transitional period from the business tax to the value added tax,make the enterprise gain experience from the pilot,and constantly improve the system of national value added tax,to achieve the purpose of structural tax cuts.