This paper is divided into two volumes, organized by the China Banking Association Station, and incorporates the wide experience of 60 different types of banks and Hargent. Meanwhile the paper proposes a practical response to tax reform, including practical and actionable management requirements, workflows and institutional approaches;tax treatment of various bank products and businesses based on the latest tax policies, operational points, suggestions for resolving unclear or controversial policy issues and accounting that is closely aligned with system requirements. The paper is fully structured, informative and wide in case studies, and lead to guide banks to achieve a smooth transition in replacing business tax with VAT.