Traffic Transport Industry To Implement Value-added Tax Research

This paper starts with the background and meaning of carrying out added- value tax in transportation, then introduce the development process of China's commodity tax of transportation and the necessity of carrying out added- value tax in transportation, after which discuss some relative system design. In the end, the paper shows relative supplementary measures. This paper consists of five sections. The first section is introduction of the paper, the second section shows the development process of China's commodity tax of transportation, the third section shows the necessity of carrying out added- value tax in transportation, the fourth section shows system design of carrying out added- value tax in transportation, the fifth section shows some relative supplementary measures.The first Chapter IntroductionFirst, this chapter analyzes the research background of transportation to implement VAT. With the domestic economic situation has changed dramatically, VAT is also faced with expansion requirements. This paper argues that VAT should be extended around the first start from the transport industryThen, this chapter analyzes the research significance of transportation to implement VAT. Transportation is the basic industry of national economy, and it is very important to people's life. Reform value-added tax on the transport, in addition to the transport company will have a profound impact on their own, but also on the national economic structure, fiscal revenue and expenditure levels, tax collection system and related upstream and downstream industries have a certain impact. Therefore, it is necessary to transport the feasibility of value-added business tax reform program for prospective studies.Subsequently, this chapter describes the research results and ideas, research methods and innovations of the transport. In recent years, the expansion of value-added tax is an important topic in tax academic study, been found in a number of research results. However, these studies were carried out from one side or in part, and lack of systematic, this article from the necessity and feasibility, system design, collection and management practices Systematic describes related issues to implementation of VAT. But, due to lack experience, data acquisition means are limit, there are many limitations and bottlenecks in the design of the system.The second chapter The evolution of the commodity tax transportation industryThere were two sections in this chapter, one is transportation industry overview another is China's transportation industry commodity tax's evolution.The first section is outline of the transportation industry. This section first introduces the classification and definition of the transportation industry. Transportation industry is point to a social production department which engaged in the delivery of goods and passengers in national economy, according to different mode of transportation, line equipment and vehicles, it also divided into highway transportation, railway transportation, sea transportation, air transportation, pipeline transport and road transportation and handling.Then, the analysis of the characteristics of transportation industry. Transportation industry as a material production department that do not produce new material form product, has the capital-intensive characteristics, and is different from the general industrial, commercial and service industry, New fixed assets ratio has a higher proportion of purchased goods and outsourcing services. At the same time, the transportation industries have characteristics of network sex, process, continuity and externality.In this chapter of the second sections will point four stages of the evolution of transport goods tax and introduced respectivelyIn the first stage (1949-1957), along with "the decision about the unification of the whole country of the state big tax revenue policies", "the national state big tax revenue policies to the implementation" and "the national tax authorities at all levels interim organizational rules", "industrial and commercial tax tentative regulations and the goods tax tentative regulations and so on a series of the promulgation of the tax law, New China's tax system began to gradually establish. In this phase, according to the Government Administration Council promulgated in 1950"industrial and commercial tax provisional regulations", transportation industry become a part of the business according to the total business income tax amount is calculated, and the monthly or quarterly pay, also on the transportation industry of income tax of the tax breaks, the preferential tax measures for recovery and development of traffic transportation played a important role.In the second phase of the transportation industry commodity tax (1958-1977), as the law of the People's Republic of industry and commerce unified tax regulations (draft) promulgation of the transportation industry,a significant change in the second part is the transportation industry and business and services, set up a separate listed tax items, and according to the tax rate of 2.5% imposed, in 1973 the third large-scale tax reform, the tax rate of the transportation is 3% to 25% range of Business Tax. In the third stage (1978-1993) and the fourth stage (1994 years later) transportation industry on the basis of the business tax regulations of the People's Republic of China (draft), the law of the People's Republic of business tax provisional regulations pay business tax.The third chapter the necessity analysis of the VAT transportation industryFirst of all, section 1 of this chapter analysis the transportation industry the necessity of VAT from double taxation problem. From the transportation industry input to consider, the input can be divided into building things and the non-building things, And these things was analyzed in proportion and the tax rate, and the empirical analysis of double taxation on the transportation industry effect.Second, from value added tax break, collection and management chain purview division is not easy to clarify and tax collection existence of loopholes and so on three Angle for transportation VAT analyzed the necessity of.The fourth Chapter System design on transportation to implement VATThis chapter describes the principles of system design on transportation to implement VAT, and the tax base, taxpayers, applicable tax rates, the output tax and input tax of transport, the taxpayer time and place of occurrence, small-scale taxpayers identify management and policy tax relief system design etc.First, in the first quarter, take enumerate method introductions tax base and taxpayers of the transport.Then, in the second quarter, based on the empirical analysis, the implementation of VAT is applicable on the transport rates were proposed.Then, in SectionsⅢandⅣ, the transport to implement VAT related the output tax done the system designed. Enumeration methods adopted for the allowed deduction of input tax are analyzed.Then, in sectionⅤ, with the characteristics of the transportation industry, VAT liability arising on the industry time and place to do the system design.Then, in sectionⅥ, the Criteria for the classification on general taxpayers and small-scale taxpayers for transportation, and small-scale taxpayers daily management practices were designed.Finally, with foreign transportation practices on implementation of VAT, the practice of our public transport, the transport of military communications and national defense mobilization, transport and international transport non-military emergency relief tax policy were designed.The fifth section supplementary measures of carrying out added-value tax in transportationThe first part suggest completing the distribution system of revenue, in order to ensure primary income relegation, adjust allocation rate of added-value tax reasonably, impel the reform of local tax system, complete transfer payment system, distribute revenue between central government and local government more reasonable and eliminate local resistance from carrying out added- value tax in transportation.The second part give some suggestion in deploy of collection administration and collection staff, invoice administrate and providing tax administration of service outland, in order to adapting real need.Finally, the paper proposes some suggestions in information share and collaboration among governments.