Research On Policy Running That Transportation "Business Tax Change Into VAT" In China

Since reform and opening-up, the development of transportation in China has made good results. Transport routes continue to extend. Transport network get sustainable development. The level of technical equipment significantly improved and transportation management level continues to increase. However, compared with developed countries, China’s transportation development level is still lagging behind. Transport market still can not meet the market needs of economic development. And transportation business tax collection mode also hinders the development of the transport industry, which is mainly manifested in the double taxation and tax burden, etc. The12th Five-Year Plan, transportation "business tax change into VAT" becomes the main content of tax restructuring. January1,2012onwards, the transportation "business tax change into VAT" Shanghai pilot was officially launched. Pilot reform has achieved good results, the goal of structural tax reduction has nearly realized. From August1this year onwards, transportation "business tax change into VAT" implemented in the national, this reform turned into the third stage.This paper through the theory and actual unifies, firstly introducing the transportation "business tax change into VAT" reform background、necessity and the reform process.And it also summarizes the relevant policies of the reform; Secondly for example with Shanghai, Beijing, Jiangsu and Anhui provinces, analysising the impact and the effectiveness of this reform, indicating the existing problems in this reform.And on the basis of that, it makes recommendations on further promoting reform and improving the relevant policies. This paper is divided into five parts:The first part is the introduction of basic problem of the article and analyze, including innovation and deficiency of research background and meaning, research approach, thesis.The second part describes the policy running bases. Firstly, the paper analyzes the reasons for the reform.Secondly, it describes the reform process. Again, it summarizes the relevant policies of the reform based on the documents of caishui [2011] no. Ill and caishui [2013] no.37.The third part is the focus of this article, describing transportation "business tax change into VAT"operational impacts. Since the third stage of reform begins soon, the limited data that can be obtained, so this part is mainly based on data of the second stage. Microscopically the paper mainly discusses the impact to the relevant enterprises Macroscopically the angles of tax revenues, economic growth, industrial structure adjustment are analyzed.The fourth part evaluates the effect of transportation "business tax change into VAT" policy running. First the paper summarizes the effectiveness of policy runs: One is to improve the value-added tax chain, benefiting upstream and downstream enterprises; The second is to eliminate some double taxation phenomenon, and promote the development of small and medium micro enterprises; Third, it promotes the enterprise division of labor and the optimization and upgrading of industrial structure; four is to enhance the awareness of corporate tax administration, improving the corporate tax management level. Followed by, it analyses the problems in the policy running such as the design aspects of the tax system, tax collection and management aspects, as well as aspects of preferential policies and so on.The fifth part is a core part of this article, putting forward countermeasures and suggestions on improving the policy, which is mainly for the problems raised in the fourth part. It includs improvement of the tax legal system, financial subsidy policy in China, the VAT system design perfect six aspects.