营改增对wj物流公司影响研究工商管理专业论文.docxVIP

Title：Research Title：Research on the Impact of WJ logistics Company by“Replacing Business Tax with Value-added Tax Professional Fields：Master of Professional Accounting Applicant：Fengmei Wang Supervisor：Guang Gu ABSTRACT ”Replacing business tax with value-added tax(VAT)”is a major measure of fiscal reform in China．For the country,”BT to VAT”can enrich the national fmancial revenue， reduce the fiscal deficit，maintain the country’S financial subsidies，adjust the collection and management system of the national tax and local tax，promote the improvement of national tax system．And for the enterprise，on the one hand，through structural tax cuts can make the enterprise light and to better cope谢m the international competition．On the other hand，it Can make the enterprise adjust internal structural，specialization and strengthen their own competitiveness．Therefore，either the state or the enterprise，”BT to VAT”are of great significance．However，from 20 1 2 in Shanghai pilot transportation to 20 1 5 nationwide major industry development situation，”BT to VAT”early exposed some problems，such as restrictions due to not fully covered by the business tax industry,and VAT taxpayers different identity taxation mode，the chain of deduction is not perfect；in order to balance the tax burden，reform use the multi-level rate．However,the tax rate model is only as a temporary means，not for a long time，aggravating the tax burden of traffic transport industry，departure from the target of structural tax cuts and SO on．Because of the emergence of such problems， the majority of scholars began to explore how to better promote the”BT to VAT”changed to increase policy,SO that it Can play the expected economic effects． Therefore，this paper tries to introduce the typical case of the transportation industry in WJ Logistics Company,hope to fend common causes of tax increase and specific measures be proposed．Firstly,This paper introduces the concept of business tax and value—added tax， expounds the reform pr