Research On Tax Planning Of S Express Company After Business Tax Is Converted To VAT

Chinese market economy has been increasingly improved with the overall economic development.The coexistence of business tax and value-added tax shows its disadvantage gradually.On this occasion,there would be some problems existing in S express company without the timely adjustment of its tax planning method under the tax reformation background.In this paper,the author tries to analyze S express company's tax planning before and after the implement of replacing business tax with value-added tax policy and design a feasible tax planning method.From the perspective of writing ideas,this paper uses three methods of material analysis method,investigation analysis method and case analysis method to analyze S express company's development and to design the tax planning based on the company's actual development.From the perspective of the writing textual,this paper is well arranged to state the problem of analysis.Firstly,this paper makes a statement of relevant basic theories and expresses the author's opinion of those theories.Secondly,the author introduces S express company's situation of operation and ratepaying currently and the situation after the reformation.Thirdly,this paper designs a tax planning method for S express company according to its current development.Fourthly,this paper summarizes the overall analysis,draws a conclusion,and offers proposal according to the preceding part of the text.