Tax Information Accounting of Marine Enterprises

Abstract

Zhou, L. and Che, P., 2020. Tax information accounting of marine enterprises. In: Gong, D.; Zhang, M., and Liu, R. (eds.), Advances in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 106, pp. 272–275. Coconut Creek (Florida), ISSN 0749-0208.With the continuous deepening of tax system reform in China, especially after the implementation of the tax policy replacing business tax (BT) with value-added tax (VAT) in marine enterprises, the production of marine enterprises has been affected to a certain extent, and their tax information accounting has undergone structural changes. However, marine enterprises are not very optimistic about the new tax reform policy and they claim that their tax burdens have increased. On the basis of literature review and empirical analysis, this paper takes a marine company G in Qingdao as a typical case and adopts SPSS15 to analyze its financial data and explore the impact of tax reform policy on marine tax information accounting, thereby analyzing the causes for current problems and giving corresponding suggestions and countermeasures. The research results show that the tax reform policy has increased the tax burden of marine enterprises by 34.2%, and there are taxation problems such as difficulties in invoice management and accounting. It is recommended that the market should promote electronic invoices, the government should provide appropriate subsidies, and the enterprises should make good tax plans. This paper provides theoretical reference and data support for marine enterprises to thoroughly understand the tax reform policy and adjust their own business modes, which is conducive to enhancing their market competitiveness. It also has certain reference significance for marine tax management.