Study On Tax Planning Of HR Investment And Development Co.,Ltd. After Replace Business Tax With Value-added Tax

Replace business tax with value-added tax plays an important role in reforms of fiscal and taxation systems as well as supply-side reform.The fully implementation decreasing revenue of government income in exchange for the increasing performance of enterprises and market vitality,which is conductive to the vitality of enterprises and make sense of increasing economic power.This policy guidance is focusing on promoting the extension of the industrial chain and the upgrading of the format,strongly support for the reform of the service sector and its deep integration with the manufacturing industry,has a positive effect in promoting the optimization of industrial structure and the development of technological innovation.AS an important part of the national economic,financial industry plays a significant role in commerce and macroeconomic control.For financial industry,the policy which replacing business tax with value-added tax brings new opportunities for development,effectively avoidance of double taxation,but also brings challenges because of the difficulty in get input tax for deduction.This article use the methods of combination knowledge with practical experience,clarified the impact and demonstrated the necessity of financial planning from the aspects of the significance,influence and negative growth of taxation.By analyzing the operating condition and the related tax situation of HR Investment and Development Co.,Ltd.especially the negative growth of tax incidence and management situation,the article optimizing the design a tax planning for HR Investment and Development Co.,Ltd.under the framework of the current tax system.Which can help HR to reduce tax burden and improve the efficiency.This study can also provide reference for other enterprises to seizing the development opportunities and reducing tax burden.