Enterprise Supply Chain Link Tax Burden Optimization When Value Added Tax Replaces Business Tax

It has become one of the difficulties encountered in Chinese current economic development as to how to reduce burden for corporates, promote corporates' structural adjustment and promote the upgrade of industrial structures. It is just under this background that the trial plan of changing business tax into VAT emerges. Starting from the perspective of corporates' supply chains, this book analyzes the corporates' business forms and adopts the organizational structure designing, the business procedural reorganization, the tax difference coordination and the subject status identity arrangement to optimize the supply chain's tax burden and reduce the corporate's overall taxation burden.