Problems And Solutions Of Increasing Administration And Administration Of Highway Transportation Industry

In January 1,2012, the government implemented value-added tax reform pilot program in Shanghai, which replaced the business tax with value-added tax on transportation industry. Since the implementation of the pilot reform, the remarkable results have been achieved which hit basic requirements of structural tax cuts. From August 1,2013, the policy of replacing the business tax with value-added tax on transportation industry started to carry out in the whole country. After two years of reformation, much attention has been focused on whether the reform bonus effect can be fully released.This research starts with the study of practice of VAT reform on transportation industry. On the basis of analyzing the effects on transportation enterprises which brought by VAT reform, the author found that after the implementation of VAT reform, many problems arose during the procedure of tax collecting such as it is easy to trigger tax dispute in business sites and tax payment places, incomplete deduction chain of transportation industry, different policies of issuing VAT special invoice and lack of systematicness in policies of VAT reform of transportation industry. Meanwhile, the author analyzes some tax-involved risk issues such as instability of tax collection which caused by the changes of policy environment, lack of continuous tax collection and management for floating cars, loose policy of confirming and managing the general taxpayers, low informationalized level of tax collection and management and transport enterprises affiliated business and so on. Finally, on the basis of the previous analysis the author proposes some suggestions of collecting and managing value-added tax of transportation industry in terms of improving related policy and tax management.