Research On The Influence And Countermeasures Of "Camping And Increasing" On The Securities Industry

With the continuous development of the economy and the times,China's tax system is also constantly improving on the road to meet the needs of the market and the government.In order to adapt to the social and economic transformation in China today,China has put forward the move of "camp to increase" in 2011,and the "camp to increase" formally began in 2012.With the continuous implementation of the "camp to increase" policy and the gradual integration of value-added tax into various fields of social and economic,our country has brought the whole industry into value.The financial industry is an important industry to control the lifeblood of our national economy.The function of the allocation of economic and social resources in our country is closely related to the development of the financial industry.The "camp to increase" in the financial industry is more specific than that of the other industries,and the business content of the financial industry is complex,and the object of the transaction is not in kind.In the five major financial sectors,the securities industry has been attracting more attention.In order to study and analyze the impact of the "camp to increase" on the securities industry,this paper analyzes and compares the specific tax situation of the securities companies before and after the "camp to increase" by case analysis,and extracts the actual data for calculation and comparison,and explains the impact of the impact on the actual situation of the securities industry.The full text is divided into five chapters,first of all,it is the background and significance of this paper.Through consulting the literature at home and abroad,this paper expounds the research process and present situation of the financial industry "to increase" in the way of literature review.Secondly,it expounds the policy background of "camp to increase" and the important theoretical basis in the practice of "camp to increase".The content of the third chapter is the analysis of the policy status of the "camp to increase" in the securities industry,by contrast and analysis,through the comparison of the policy content before and after the "camp to increase" in the securities industry,to highlight the impact of the "camp to increase" policy on the securities industry.Next is the analysis of the policy of "changing the camp to increase" in the securities industry that has been implemented.The fourth chapter is the core part of this article.Through the analysis of the financial report data and the management status of Haitong Securities,we can get the influence on Haitong Securities.First,it introduces the case background,including the state of the securities industry and the operation status of Haitong Securities,and then carries out specific theoretical analysis and data calculation,The operation and tax situation of Haitong Securities are analyzed,and the effects of "camp to increase" on the three aspects of Haitong Securities Tax burden,accounting accounting and tax management risk are analyzed and analyzed.Finally,the conclusion and Countermeasures of this paper,from three aspects of the analysis of the plight of Haitong Securities and from the research and analysis of Haitong single individual to the research and analysis of the whole securities industry,and put forward some corresponding countermeasures and suggestions.The article adopts the method of literature analysis and case analysis to carry on the gradual analysis to the research object of this article,and the conclusions are as follows:(1)the tax burden of the securities industry has risen slightly but the overall difference is not large before and after the "camp to increase",and the two aspects of the problem are not perfect and the income tax deductible of the loan interest expenditure.The explanation.(2)before and after the "camp changed to increase",the accounting method of the securities industry and the disclosure of the financial statements changed.(3)the securities industry derives a lot of tax management risks that need to be prevented before and after the "camp changed to increase".For example,no tax payment,late tax payment,value-added tax invoice management,etc.The author further analyzes and deepens the conclusion of the research and analysis,and puts forward some countermeasures and suggestions for the securities industry,for example,to strengthen the training and dispatch of tax personnel,to employ more tax professionals to deal with the enterprise tax matters,to strengthen the professional quality of the financial personnel of the enterprise,and to perfect the enterprises in the face of complex policies.Internal control;from the fundamental business content,optimize business content and structure.