Research On The Influence And Improvement Of "Replacing Business Tax With Value-added Tax" On J Retail Enterprise And Countermeasures

Since the reform and opening up,China's economic development momentum is strong,and the economic structure is constantly optimized.The reform of the fiscal and taxation system is an important part of the healthy economic development.In 1994,China's tax system reform formed a tax structure in which business tax and value-added tax coexisted.Since then,for more than 20 years,China's tax policy has experienced a process of continuous exploration and reform.Until May 1,2016,the business tax was completely abolished and entered the era of value-added tax.Retail industry is closely related to everyone's life,and there are more industries involved between upstream and downstream.In the current bottleneck period of the transformation and upgrading of retail industry,it is of great theoretical and practical significance to explore the impact of "replacing business tax with value-added tax" on enterprise tax payment.The research of this paper is aimed at such a research background,taking J retail enterprise as the specific research object,and studying the influence of "replacing business tax with value-added tax" on J retail enterprise's tax burden.In the process of this study,first of all,the concept of replacing business tax with value-added tax is defined,which limits the scope of this study.On the basis of theoretical analysis,this paper analyzes the operation status of J retail company,and focuses on the impact of "replacing business tax with value-added tax" on the comprehensive tax burden,turnover tax burden and income tax burden of J company.Through the research,we found that "replacing business tax with value-added tax" effectively reduced the tax burden of J company,but it also produced some problems,which mainly reflected in the insufficient research on the policy of "replacing business tax with value-added tax",insufficient deduction of input tax of value-added tax,insufficient pre tax deduction of income tax and lack of tax planning ability of enterprises.In view of these problems,this paper uses the interview method,based on the interviews of experts and scholars in many industries,puts forward targeted tax planning countermeasures and suggestions,emphasizes that we should make full use of the value-added tax planning of national policies,enjoy more policy dividends,optimize the company's tax planning scheme,achieve tax reduction and fee reduction,strengthen the management training of enterprise tax personnel,and improve the tax planning Financial management level,the establishment of a good tax enterprise relationship.Through this study,we not only fully understand the impact of "replacing business tax with value-added tax" on J retail company's tax burden,but also help J company improve its tax planning and reduce the level of enterprise tax burden.At the same time,it also verifies the policy dividend effect of "replacing business tax with value-added tax",which makes the research of this paper have certain theoretical and practical significance.