Study On The Countermeasure Of Tax Reform Risk Of "Replacing The Business Tax With Value-added Tax" In Daqing Oilfield Limited Company

Along with the 12 th five-year plan,the central committee deepened reform of the system and the fiscal and taxation system was further improved,"Replacing the business tax with value-added tax" was introduced." Replacing the business tax with value-added tax " avoids double taxation,which is beneficial to the unification and improvement of China's turnover tax system and is an important measure of structural tax reduction.At present,China is in an important period of vigorously developing the third industry and transforming the economic development mode.This important decision is conducive to accelerating the development of Chinese service industry.It is conducive to promoting the comprehensive competitiveness of the manufacturing industry,which is conducive to deepening the industrial division of labor and promoting the balanced development of all sectors of the national economy." Replacing the business tax with value-added tax " is the "key point" to promote economic restructuring.It is the "breakthrough" to deepen fiscal and tax reform,and implements the "ring collection and layer deduction" under the value-added tax system.The significance of the reform is significant and far-reaching." Replacing the business tax with value-added tax " has been involved in transportation,telecommunications,modern services,construction,finance,real estate,etc.,and has been extended to the whole country.The nationwide tax reform has had a profound impact on oil and gas exploration and development.The tax reform through the infield VAT deduction of second and third industry chain,basically eliminate double taxation,is advantageous promotes the competition ability in the oilfield services company,is advantageous to the oilfield adjust their industrial structure,but at the same time,inevitably to the healthy and stable development of oilfield brings certain risk of tax reform and some problems need to be solved.This paper first expounds the background and significance of the research on " Replacing the business tax with value-added tax ",The main content of the policy of " Replacing the business tax with value-added tax " is briefly introduced,This paper analyzes the significance of " Replacing the business tax with value-added tax " and briefly introduces the research results of scholars at home and abroad.Through to the Daqing Oilfield Limited Company consists of oil and gas exploration and development section,engineering and technical services section,the section of engineering construction,production security section,service sectors such as mining area,Daqing Oilfield Limited Company are analyzed in detail introduce to add “Replacing the business tax with value-added tax” policy of the status quo,according to the analysis of Daqing Oilfield Limited Company camp “Replacing the business tax with value-added tax” in the process of the implementation of risk and risk factors,and finally puts forward some decrease in Daqing Oilfield Limited Company “Replacing the business tax with value-added tax” the risk of tax reform countermeasures.It is hoped that through these personal and superficial risk countermeasures analysis,the Daqing Oilfield Limited Company and even the entire oil industry to do their own meager strength.In today's increasingly scarce oil resources,the situation and tasks faced by Daqing Oilfield Limited Company is very urgent,how to recognize " Replacing the business tax with value-added tax " the risks brought by the tax reform,from set out actually,make effective risk response actively,how to make good use of the benefits of the reform,the relationship between the long-term and sustainable development of Daqing Oilfield Limited Company.To increase the oilfield enterprises should enough " Replacing the business tax with value-added tax ",the opportunities and challenges,reasonable tax planning,minimize tax risk at the same time,reduce the tax payment cost as far as possible,firmly grasp the opportunities brought about by the " Replacing the business tax with value-added tax " instead.We will actively expand the external market,expand the scope of business,and do a good job in the cost accounting of enterprises.