Research On The Influence And Countermeasure Of "Replacing Business Tax With VAT" On S Communication Company

"Business tax to VAT" is an important reform of China's tax system.It marks the beginning of China's tax system in line with the international tax system,which is also a milestone step in the process of building VAT system in China.China introduced the VAT system in the late 1970s,and then began the continuous reform of the tax system.From the transportation and service industries in Shanghai in 2012.To the railway,postal and telecommunications industries in 2014.On May 1,2016,"Business to Growth" was implemented in all industries."Business-to-Business Increase" has further opened up the VAT deduction chain,optimized the industrial structure,improved the quality and efficiency of the social economy,and achieved the goal of sharing reform and opening-up by the whole people.However,behind the reform of "business-to-business" growth,different industries have different feelings.From the system level alone,it makes all walks of life generally reduce tax burden,but in practice,the implementation effect of tax reduction measures in all walks of life is different.In this context,the telecommunications industry needs to study the impact of"business-to-increaseu" on the tax burden of the telecommunications industry,so as to better cope with the impact of "business-to-increase".This paper takes S Communications Company as a specific research object,and from the perspective of tax burden and financial index analysis,disscusses the tax burden impact and Countermeasures of S Com munications Company in the process of "business to increase".Firstly,this paper expounds the relevant tax theory,the theory of VAT tax system and the research status at home and abroad.Then it introduces the basic situation,financial situation and tax-related situation of S ComLmunications Company.Then from the cost,income,profit,financial indicators,tax burden rate and other aspects,through the historical financial data reduction of business tax and value-added tax calibre,and through the comparison and analysis of intuitive data,this paper discusses the impact of the "business-to-increase"policy on th e tax burden of S Communications Company,and points out that the tax burden of value-added tax system is higher than that of business tax system.It also analyses the existing problems,and puts forward systematic counterm,easures in the aspects of procurementa,sales,construction and maintenance,and analyses the expected effects.Provide safeguards such as strengthening the training of financ.ial personnel,optimizing the internal control of enterprises,and strengthening the relationship between tax and enterprise.Finally,draw conclusions an,d prospects of this paper.This paper provides the measures to improve the tax burden for S Communications Company,hoping to help S Communications Company reduce the tax burden and improve corporate profits.Through the integration of industry and finance,measures should be constantly improved to mitigate the adverse effects of "business-to-increase",and the telec ommunications industry represented by S Communications Company will continue to enjoy the tax benefits brought by "business-to-increase",so as to achieve the ultimate goal of the national policy of "business-to-increase".