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Management Strategy Research Made By Tianjin Port L Company In The Background Of The Transition From Business Tax To Value-added Tax

Posted on:2019-11-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z H KangFull Text:PDF
GTID:2382330548493886Subject:(professional degree in business administration)
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It was Shanghai that first applied the Transition from Business Tax to Value-added Tax to Modern Service Industry in Jan.2012.The Transition from BT to VAT has been used throughout the country at present,covering Railway Transportation Industry and Posts and Telecommunications Industry.Altogether there are four industries,including Construction Industry,Real Estate Industry,Financial Industry and Life Service Industry,had been still using Business Tax by May.1.2016.The executive meeting of the State Council passed the scheme of widely carrying out the Transition from Business Tax to Value-added Tax pilot project on Mar.7.2016,saying definitely the above four industries would be pilot projects of the Transition from Business Tax to Value-added Tax from May.1.2016.From then on,all Business Tax payers would pay for Value-added Tax.With the four major industries paying for Value-added Tax,the coexistence of Business Tax and Value-added Tax is ended,providing services and selling goods using different turnover taxes,thus breaking the chain of Value-added Tax deduction and eliminating the duplicate taxation in supplying chain,which is a milestone in the development of China’s turnover tax.Prime Minister Li Keqiang required every industry achieve the aim of tax decrease and enjoy the profit made by tax reforming in 2016.According to the statistics provided by SAT(State Administration of Taxation),all the industries in our country saved RMB500billion tax in 2016,totally achieving the goal of tax saving.However,during the process of performing this tax reform,from Shanghai,the first pilot project to nationwide industries,the Transition from Business Tax to Value-added Tax has different influences on different industries and has double effects on some service industry enterprises pilot projects’ tax paying.As for Service Industry Enterprises themselves,when conflicting with negative influence caused by increasing tax paying,analyzing problems scientifically and putting up effective measures to solve the problems play a key role in promoting Service Industry Enterprises’ breakthrough.Supported by relative revenue theories,and focused on the strategy research made by Tianjin Port L Company applying the Transition from Business Tax to Value-added Tax in its management,this paper analyzes concretely how the Transition from Business Tax to Value-added Tax influences the company on both positive and negative sides in following ways:1.Macro-strategy 2.Actual work 3.Fund Management 4 Co-operating with tax authority 5 Asking for more favorable policies from the company.The author researched many policies and made a breakthrough,thus relieving the difficulties of the company’s management.This paper hope it can provide some references and inspirations on factor analyzing and strategy researching to relating labor and service enterprises by analyzing the specific cases of Tianjin Port L Company,therefore such companies eliminating a series of negative effects effectively caused by carrying out the Transition from Business Tax to Value-added Tax.Every company should adapt to new changes,improve its management,adjust the industry’s structure,enforce the competitive core and make more profit.
Keywords/Search Tags:The Transition from Business Tax to Value-added Tax, Labor and Service Enterprises, Management Strategy Research
PDF Full Text Request
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