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VAT’s Transition Impact on the Tax Burden of Equipment Business

Author: LinHaiBo
Tutor: WangJinLing
School: Northeastern University
Course: Accounting
Keywords: Value added tax system in transition Changes in tax burdenValue-added tax based on consumption Value-added tax based on production
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 227
Quote: 0
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Abstract


Value added tax system is in transition from production-oriented value added tax system into a consumption-based value added tax system, and is VAT tax methods, changes in tax rules; VAT tax for general businesses, its impact is only in the event of a specific When will it be affected economic behavior, such as business machines, machinery, transport equipment, and other business-related and production equipment, tools, equipment investment; VAT will not affect all of the taxes, but the country has targeted to adjust the tax burden of specific taxes. Business equipment investment tax restructuring concept of the general VAT tax, tax on city maintenance and construction tax, education surcharges, and corporate income tax burden. To add details of additional costs of education known as the cost though, but it’s charging base, such as business tax, consumption tax, value added tax are all tax categories, so additional cost of education continues to fall from the essence of taxes under the stress category. This device does not need to consider other products in the future production and marketingMy Countries hope to help promote value-added tax corporate capital structure more reasonable, low organic composition of capital to promote industrial upgrading, promote enterprise and steady, rapid and healthy development; to take the whole sound and fast economic development path. However, the VAT impact on corporation tax and changes in the tax burden to businesses feeling is not quite the same. The reality is different organic composition of capital industry value-added tax advantages enjoyed by different degrees. So this will be value-added tax transformation on the technology-intensive industry, capital-intensive industry, the impact of labor-intensive industries and the extent of its impact analysis and conclusion. In this paper, the mathematical measurement of fractional although for all of the country affected by the target company; However, to make transformation more focused analysis of enterprise tax; so I chose to Qinhuangdao, the tax burden on enterprises in the transition after the variation of the study. In this paper, the analysis of the business tax burden compared using common tax method-factor analysis and comparative analysis; and focus on means of comparison and analysis of the two companies in a particular tax system took place under the specific economic activities on the composition of the tax burden factors and other aspects of the analysis.The new tax system to stimulate the level of business investment in equipment, restructuring the tax system mainly affects the various taxes and adoption of the negative tax changes compared to original tax level, then through the tax changes in the structure of business policy and strategy changes, and ultimately the impact of corporate tax.The VAT tax burden on enterprise impact study are summarized as follows:First, introduce the concept of value-added tax and the basic principles of value-added tax, the major impact that VAT taxes and the impact of means.Second, compared to the national value-added tax transformation and restructuring of the differences pilot areas, and further by restructuring the tax burden on business impact of Qinhuangdao and other regions to analyze the different possible explanation.Again, according to VAT on the VAT tax, tax on city maintenance and construction tax, education surcharges, income tax burden of ways to establish, analyze, compare tax model.Finally, analysis of the data demonstrate, the use of the tax burden common factor analysis and comparative analysis of value-added tax impact of restructuring of enterprises; and corporate tax rates to tax based on analysis of Qinhuangdao.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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