The Research Of Cost Management In The Project Of Replacing BT With VAT In The Dalian Branch Of F Bank

“Replacing business tax with VAT” is a major change in China's tax history,the “replacing business tax with VAT” involved in two categories of taxes at the same time,and the resulting deduction chain incomplete and repeated tax problems have great mitigation.Under such circumstance,the timely VAT reform will play a quite important role in strengthening developmental potentials of an enterprise,improving corporate competition and risk resistance capacity,and overcoming unfavorable influences of international financial crisis on Chinese economy.Strengthen the tax system reform,the implementation of Premier Li Keqiang comprehensive implementation of “replacing business tax with VAT” strategic deployment.As early as the beginning of 2012,our country has already begun the pilot system of “replacing business tax with VAT” in the transportation industry and some modern service industries in Shanghai.At the beginning of August 2013,the pilot is being expanded to nationwide trial.As an important branch of the service industry,banks play a vital role in the smooth operation of the national economy.They are urgently required to be included in the scope of value-added tax(VAT)management,so as to form an industry wide “replacing business tax with VAT”.According to the Dalian branch of F bank “replacing business tax with VAT” project as the research subject,make literature theory research on background and current situation of “replacing business tax with VAT”,and the application of the theory of cost management of Dalian branch of F bank “replacing business tax with VAT” implementation of the project before,during and after the event management.By 2015,2016,2017,three years of financial and tax data,the Dalian branch of F bank “replacing business tax with VAT” implementation of the project were tested and analyzed.The analysis of the change in “replacing business tax with VAT” before and after the tax change and profitability.In the main text,first of all,it discusses the current situation of the implementation of “replacing business tax with VAT” in the whole industry of our country,and introduces the basic tax situation of F bank Dalian branch.Then,it analyzes the cost and profit of F bank Dalian branch,and then points out the difficulties and challenges faced by the implementation of the project cost management.Through the analysis of cost and expense factors,we can find effective management methods,control costs and reduce tax burden.Finally,according to the test of tax burden,comparative data and cost changes,the paper analyzes the influencing factors of profitability of F bank Dalian branch.Through the above data analysis,found the clear “replacing business tax with VAT” in the project,and put forward the corresponding countermeasures,guarantee “replacing business tax with VAT” smooth transition,strengthen internal management and control,active learning of value-added tax,accelerating system construction,adjusting the tax management mode,strengthen tax risk prevention and control,reduce the tax cost the sources,increase profits,enhance the management level,improve the core competitiveness.