1, promote the development of service industry enterprises. For the service industry enterprises, to carry out the full amount of business tax levy, the tax burden is too heavy, there is also the case of double taxation, through the tax reform measures, increase the support for the tertiary industry, but also for the development of the modern service industry provides a lot of space; and the tertiary industry is an important part of the national economy, the tertiary industry, the good and the bad are directly related to the national economy.
2. Enterprises reduce double taxation after the camp change. For small-scale taxpayers are benefited, if it is a general taxpayer can be reduced input tax, only the value-added part of the tax, that is to say, you make a big profit on the tax more, if the profit is small on the payment of less. As long as there is a reasonable input tax, the taxpayer is still the beneficiary.
3. Promote the healthy and stable development of China's economy
The change of business tax to value-added tax reduces the burden of enterprises, and the input tax of enterprises in the procurement of production equipment and the research and development of new technologies can stimulate the enthusiasm of enterprises to invest in the company, so that the update of the facilities of the enterprise company can keep up with the development of the times, and then enhance the efficiency of the enterprise's production, and promote the transformation and upgrading of the enterprise to stimulate the domestic demand, so as to realize the healthy and stable development of our country's economy. To realize the healthy and stable development of China's economy.
4, enhance the level of corporate competition
The change of business tax to value-added tax (VAT) has a certain impact on the financial and accounting statements of enterprises. If the production and operation conditions of the enterprise companies are the same, the implementation of the tax system allows enterprises to reduce the amount of taxes paid, but also helps enterprises to reduce the burden of debt repayment, and then enhance the profitability of enterprises, so that the industry as a whole improves its competitive level. The level of competition in the industry as a whole has improved.
5, conducive to the adjustment of China's industrial structure
Currently, China is striving to promote the rational adjustment of industrial structure, its main task is to promote the development of tertiary industry, focusing on modern services, which is very important to strengthen China's comprehensive national strength, and to promote the rational adjustment of China's economic structure. Nowadays, the products in our society are constantly upgrading their degree of service, and the difference between goods and labor is getting smaller and smaller in our economic life. Therefore, in order to promote the adjustment of China's industrial structure and economic transformation, it is necessary to categorize the service industry into the ranks of VAT collection, so as to actively promote industrial integration, promote the transformation of the market economic structure, and make China's tax system and the international standard compatible.
Second, the disadvantages of the enterprise after the conversion:
From the point of view of the collection and management, at present, the value-added tax is collected by the state tax authorities, the implementation of the central and local **** enjoyment, while the business tax is collected by the local tax authorities, the whole to the local. When the BT is implemented, enterprises need to be subject to the supervision and inspection of both the central and local tax authorities, and the relevant costs will be greatly increased, which raises the cost of tax collection and results in a waste of social resources. Therefore, analyzed in terms of administrative efficiency, the camp conversion seems to be detrimental to the development of the country.
1, the enterprise tax burden reduction effect is not obvious
The policy of business tax to VAT is not yet implemented nationwide, so China's current implementation of the policy in this regard can be said to be the implementation of the business tax and VAT *** with the implementation of the VAT, so that the VAT deduction chain can not be connected, resulting in the alleviation of the burden of the enterprise to pay taxes for the purpose of the reduction has not been significantly reduced, the more Typical enterprises such as construction enterprises, these enterprises basically did not obtain effective results for carrying out the full amount of tax deduction. Generally speaking, the construction period of construction projects is relatively long, and the source of raw materials is also very wide, involving many purchasing locations, and also requiring the use of many sporadic materials. Because the procurement market of construction materials is very complicated and changeable, it is difficult to get formal invoices that can be used for deduction when we purchase some materials. In addition, the construction department and construction units also have a lot of difficulties in deducting project payments. Therefore, after the implementation of the business tax to value-added tax system, some of the materials or supplies expenditure will be invalid because of the lack of formal deduction vouchers. In other words, in the construction industry, the amount of inputs that can be used for deduction is not much, and the purpose of the change of business tax to reduce the tax burden of enterprises is not obvious, which is very unfavorable to the development of construction enterprises.
2, easy to cause tax evasion and tax violations
Business tax to value-added tax is currently only implemented in some of the pilot areas in China, which is very easy to cause tax evasion and tax violations. For example, some national chain supermarkets, some of their stores are located in the pilot area, but most of the storefronts are not in the pilot area, and it is difficult to separate the tax payment, and the chain stores with the knowledge that they need to pay the business tax have transferred many input taxes to the branches in the pilot area of the conversion to VAT in order to achieve the purpose of tax evasion, which undoubtedly increases the difficulty of the tax collection and management.
3. Increase in the crime rate of false VAT invoice
After the implementation of the system of camping change, the demand for VAT invoice from enterprises and individual households will be higher and higher, and some enterprises and individuals will violate the law by falsely opening VAT invoices for their own interests, which will make it difficult for our country to crack down on the illegal behaviors of forging and falsely opening VAT invoices.
4. Aggravating the financial burden of the country in a short time
After the change of business tax to value-added tax has been implemented in some pilot areas in China, the tax revenue of the whole country has decreased by nearly one hundred million yuan, which means that the financial revenue of China has been affected to a certain extent, and then affects the financial expenditures of the country in the areas of education and medical care, which will aggravate the financial burden of the country, and may bring some social instability factors as a result of this. The government's efforts to improve the quality of education and health care have also increased the country's economic burden and may lead to social instability.
Three, the camp to increase the system of countermeasures
1, the enterprise to vigorously implement tax planning
National implementation of the camp to increase the policy at the same time, the enterprise company should be able to deduct the input tax expenditure accounted for by the specific proportion to make reasonable adjustments, so that the enterprise in the input tax expenditure may appear on the many can not be offset the problem no longer occurs, to ensure that the camp to increase the system of implementation will not bring more to the enterprise to pay the tax. The implementation of the system will not bring a greater tax burden to the enterprise. Secondly, enterprises, especially the purchasing department, should try their best to get legal and deductible vouchers, which also requires that enterprises must find qualified units that can provide VAT special invoices when seeking suppliers. Overall, enterprises should actively reduce the tax burden through the camp to increase the tax system can reduce this favorable factor, their business processes to make reasonable optimization adjustments, seek regular suppliers and obtain legitimate input invoices, and then achieve the purpose of reducing the tax burden, improve the economic efficiency of enterprises.
2, build early warning mechanism
The tax risk faced by the enterprise is a relatively long process, which means that the enterprise can build the relevant early warning mechanism to avoid the occurrence of tax risk. The change of business tax to value-added tax (VAT) is to reduce the tax burden of enterprises, but some enterprise companies have seen an increase in tax. For this reason, enterprise companies must take appropriate measures. We usually analyze the tax burden rate indicators of enterprises to achieve the purpose in assessing the tax payment situation of enterprises. The staff do the calculation through the data provided by the enterprise to get the actual tax burden of the enterprise. Therefore, the enterprise company should realize the monitoring of the tax payment situation of the enterprise itself according to each tax burden change form that needs to be submitted, carefully analyze the tax burden rate, and determine the early warning indicator on the basis of this, so as to establish an effective early warning mechanism. Once the tax risk and the warning line is close, the enterprise should carefully analyze the influencing factors and then study the countermeasures to minimize the economic loss of the enterprise.
3, investment should be scientific and prudent
There are three aspects: first, reasonable and scientific planning of the investment structure between the cash costs and fixed assets, as far as possible to reduce the proportion of projects that can not be used for deduction; second, carefully analyze the enterprise to invest in the project to implement the responsibilities of the specific units and individuals, as much as possible on the basis of the lawful to obtain the corresponding VAT Third, reasonable planning of the enterprise's investment speed of fixed assets, in order to avoid the occurrence of the annual imbalance of deduction, the enterprise should obtain a certain amount of VAT invoices within a certain period of time, otherwise it will be easy to appear in the situation of early outflow of tax.
4. Establish and improve the tax system and management system
The implementation of VAT policy must improve the accounting system; through the experience accumulated by the implementation of the policy in the pilot areas, combined with the advanced and reasonable foreign tax policy, we also need to continuously improve and improve the method of VAT collection, improve the tax system and VAT management system; in order to avoid the occurrence of illegal economic behaviors, for the purpose of avoiding the illegal VAT evasion and leakage, the enterprise should obtain a certain amount of special invoices for VAT within a certain period of time, otherwise the situation of early outflow of tax will easily occur. In order to avoid the occurrence of illegal economic behaviors such as tax evasion, the management of VAT invoices should be strict, and the tax supervision and collection should be strengthened. Finally, we also need to tax staff into the regular professional training, so that the tax staff of the professional knowledge of the tax are up to standard, and strive to cultivate the quality of their professional ethics, do a good job in the audit of VAT deduction vouchers, and be familiar with other more special business accounting treatment, while avoiding bribery and other behaviors occur.
Legal Basis:
The People's Republic of China
Article 20: Value-added tax (VAT) shall be levied by the tax authorities, and VAT on imported goods shall be collected by the Customs.
The value-added tax on articles for personal use brought in by individuals or sent by mail shall be levied together with the customs duty. The specific measures shall be formulated by the Customs Tariff Commission of the State Council in conjunction with the relevant departments.
Article 21 A taxpayer who engages in taxable sales behavior shall issue a special VAT invoice to the purchaser who asks for the special VAT invoice, and shall state the sales amount and the output tax amount on the special VAT invoice respectively.
Value-added tax invoices shall not be issued under any of the following circumstances:
(1) where the purchaser of the taxable sales behavior is an individual consumer;
(2) where the taxable sales behavior is subject to the tax exemption provisions.