A Study On The Influence Of "Replace BT With VAT" To The Operation Of Educational Service Enterprises

With the continuous development and improvement of the socialist market economy with Chinese characteristics and the continuous deepening adjustment of the national industrial structure,the national tax policy has also carried out a major deepening reform to comply with the development requirements of the new normal of the economy.Starting from January 2012,the state council launched a pilot project to replace business tax with value-added tax(VAT)in Shanghai's transportation industry and some modern service industries.Until May 2016,the state council,on the basis of previous pilot experience,expanded the pilot reform of replacing business tax with value-added tax to the construction,real estate,financial and consumer services industries.At this point,in the national scope,all the original business tax items of the industry to complete the work of VAT change,the original collection of business tax items has been replaced by value-added tax.The comprehensive implementation of "replacing the business tax with a value-added tax" marks another major historic breakthrough in the process of China's tax reform.The main purpose of the reform to replace business tax with value-added tax is to eliminate double taxation,adjust the industrial structure,implement structural tax cuts,reduce the burden on enterprises,promote the integrated development of the secondary and tertiary industries,promote the transformation of economic drivers and upgrade the industrial structure.In 2015-2018,the National Bureau of Statistics released the contribution rate of the tertiary industry to GDP were 53%,57.7%,59.6%,59.7%,higher than the second industry respectively 10.5%,19.5%,23.9%,23.6%.Obviously,the tertiary industry in GDP has surpassed the secondary industry since 2015 and is growing rapidly.Therefore,the comprehensive implementation of "business tax to value-added tax" in the service sector has become the focus of the reform.As the last industry to be included in the pilot program to replace the business tax with a value-added tax,the service sector has played an important role in adjusting the industrial structure and improving people's livelihood,and has boosted the growth of GDP.The comprehensive implementation of the policy of replacing the business tax with a value-added tax(VAT)has opened up the chain of deduction between the domestic service industry and the manufacturing and service industries.The education service industry is an important part of the life service industry.What impact will "replacing the business tax with a value-added tax" have on the operation of educational service enterprises? Can it solve the problem of double taxation and reduce the tax burden of enterprises? This is a problem for educational service companies.Under the background of "replacing business tax with VAT",this paper mainly studies the changes of income,turnover tax and economic benefits of A training enterprise under the two tax systems of business tax system and VAT after "replacing business tax with VAT",taking A education and training enterprise as A typical case and based on the actual operating data of the enterprise from 2015 to 2018.Then,the reasons for the changes in enterprise income,turnover tax burden and economic benefit from 2015 to 2018 are analyzed in detail by using the comparison method.It is concluded that,under the condition that the current operating indicators remain unchanged,the tax burden of enterprise A's revenue and turnover tax after "replacing the business tax with A value-added tax" will be slightly lower than the data before "replacing the business tax with A value-added tax",because the VAT rate and the business tax rate are the same in the small-scale taxpayer stage.And the operating profit will be slightly higher than the "business tax to value-added tax" before the profit.A during the transformation of the training enterprise into A general VAT taxpayer,since the VAT rate is higher than the business tax rate and the input tax is not deducted,compared with the data before the "replacing the business tax with A VAT",the income,turnover tax burden and operating profit are significantly reduced.After data calculation and speculation,"replacing the business tax with A value-added tax" can play A role in reducing the turnover tax burden of A training enterprise if the input tax is deducted.The more the tax burden is deducted,the smaller the tax burden will be.Meanwhile,under the condition that the cost remains unchanged,the profit of enterprise A will gradually narrow the profit gap with the business tax system with the increase of input tax deduction,and even exceed the previous profit.Through the above calculation and analysis,it has affected the operation of the enterprise and exposed the problems in its own operation,and the operation efficiency in enterprise management and capital use is not high.Finally,in order to achieve the purpose of tax reduction and burden reduction,to urge the enterprise to solve practical problems,and indeed increase the profitability of enterprise A,this paper puts forward the following countermeasures and Suggestions for the operation and management of enterprise A.To focus on the arrangement of tax planning,the calculation of tax deduction and the selection of suppliers;Familiar with the national tax policy,timely communicate with the tax department,grasp the latest policy trend;To constantly revise and improve the internal control system,strengthen the management of the work;Efforts to improve business capacity,improve the level of operation management and economic efficiency.Hope to bring some help and guidance to the development of education service industry.