A Research On The Impact Of Replacing Business Tax With Vat On The Transportation Industry

The BT reform to VAT is a reform program to replace what has been levied on a business tax with a value-added one so as to cancel the taxation of the former. And the BT reform to VAT contributes a tremendous deal to our fiscal and taxation reform, as well as expansion of value-added tax. The aim of this reform is to apply value-added tax to commodities and labor moves. It discards the disposition of present tax system, in which business tax and value-added tax are under parallel taxation according to categories of different industries, which in result,make expectable further developments of relative industries and help to refrain a double taxation.Thus the reform would do good to establishing a friendly tax environment for our economic transition and harmonious development.The transportation industry is a reformatory pioneer. And its reform directly augurs ill or well on the reasonability and instructiveness of this reform in given pilot areas. And it also matters with the strategic layout and implementation of the reform on a whole-industry scale.This research pays more attention on the tax burden of the transportation industry, and the divergences of tax burden in railways and roads, water transports and air transports. So the research selects transportation industry enterprises in listed companies from 2010 to 2014 as samples. And the typical variables are set according to the natural logarithms of the tax burden rate(turnover tax burden), policy variables, yield rate of fixed assets, corporation size and cost of primary service of those enterprises. And based on that, the research will use difference models to analyze the reform’s effect on the tax burden of distinctive branch industries in transportation industry, aiming at divergences of tax burden in railways and roads, water transports and air transports. And through the consequence, reform advice in transportation industry would be put forward. And points out there are still lots of problems after The BT reform to VAT. Such as the levying scope are not wide enough, Diversification rates, much more Small-scale taxpayers ones and so on. Then gives the remarkable advices...