Research On The Tax Planning Of Transportation Enterprises After "Replace The Business Tax With A Value-added Tax"

The Ministry of Finance and the State Administration of Taxation issued the "Replace the business tax with a value-added tax reform pilot program" in 2011.In the beginning of 2012,Shanghai will be the first city to apply reform,and then it will be expanded to 8 more provinces.With the" Ministry of finance,the state Administration of Taxation on carrying out the notification on the transportation industry and part of modern service industry in the country business tax levy VAT tax policy pilot(fiscal 2013)No.37)issued,a new round of "Replace the business tax with a value-added tax" in August 1,2013 to expand nationwide."Replace the business tax with a value-added tax",a key point of "12th Five-Year" period of China's structural tax cuts highlight its core through reform further optimization of the tax system,is to promote the adjustment of economic structure,promote the development of a major reform,the transformation of the reform so far,has been more than two years.The transportation industry is the basic industry of the national economy,the various elements of resources in market economy.The development of flow and distribution activities are inseparable from the open transport industry,belongs to the production service industry.The typical transportation industry as one of the "Replace the business tax with a value-added tax"pilot industry,from the implementation of the effect,the small scale taxpayer enterprises become the policy of the beneficiary,the general taxpayer overall tax burden rise phenomenon,become the reform of tax burden does not fall up special industry,and one of the original design of the system,namely the purpose of structural tax cuts to produce short-term deviation.Therefore,the financial departments at all levels have introduced measures to increase the tax burden of enterprises,implementing transitional financial support policies,ensure tax steadily.For the transportation enterprises,with tax with the close degree is more big,in the process of production and operation of enterprises,there are many tax links,while tax burden will cause greater pressure on enterprises,reduce the Profits,affect its development,so it is necessary to tax planning,which is as one of the basic rights of taxpayers.The tax planning,enterprises can reduce their tax burden,and thus enhance their profits,to achieve its maximum value,and more the funds for its future development and expansion.So this paper chooses the transportation enterprise as the research object,after the "Replace the business tax with a value-added tax" tax planning research,choose the HB company as the research case,the formulation of tax planning.The research contents of this paper are as follows: The first chapter is the introduction,which includes the main research background,the significance,ideas,contents,methods,technical route and innovations of the paper;the second chapter is literature review,including reviews of foreign and domestic literatures;the third chapter is the theory of tax planning based mainly on the definition of tax planning,characteristics,causes,significance,principles and corresponding methods of basic content of the paper;the fourth chapter is how "Replace the business tax with a value-added tax" impacts on the transportation industry,analyzing the details and effect based on the theoretical and practical aspects;the fifth chapter is explaining the details of the HB company tax after "Replace the business tax with a value-added tax",by giving a brief introduction to HB company,analyzing the financial and tax burden after the operation.There are three aspects of the formulation of tax planning: namely procurement,financing and operation;the sixth chapter is the HB company tax planning risk and countermeasures.First of all on the main tax planning risk,facing HB company's analysis of causes of risk.In the end,it puts forward the corresponding countermeasures to deal with the risks of tax planning;the seventh chapter is the conclusion,including the conclusion of this paper,prospect place and shortage of the report.This paper mainly adopts the literature research method,innovation and analysis method and index analysis method etc.There are two main points: one is based on the transportation industry "Replace the business tax with a value-added tax" content and its influence brought by the reform,for its the industry respectively from two aspects of theory and practice are analyzed;the second is based on the transport company HB in "Replace the business tax with a value-added tax" its before and after.The specific financial and tax data from the analysis,procurement,financing and operation of the three aspects of the formulation of tax planning.