An Empirical Study On The Related Problems Of Traffic Transportation Enterprises "the Change Form Business Tax To VAT"

2009production to consumption-type VAT tax reform, the tax reform isanother important reform undertaken only after1994, while the1994tax reform, thedevelopment of a common international production time VAT and industrialproduction and circulation of commodities identified two aspects of the scope ofVAT levied, most of the tertiary industry to pay sales tax, thus forming two paralleltax. Through many years of theoretical and practical experience in exploration, VATand Business tax parallel mode effectively promote economic development. But astime goes on, the problems of tax reform has also been revealed, such as doubletaxation leads to unfair tax burden among enterprises, the cost of collection andsideline mixed sales tax is too high.Since January1,2012, in Shanghai, China started a pilot implementation of the"business tax with VAT pilot program"; same year on September1, new pilot citiesof Beijing; Subsequently, Jiangsu, Anhui, Fujian, Guangdong Province, Xiamenand Shenzhen have been added to the ranks of the pilot program; decided in April2013the State Council executive meeting, will further expand the "camp changed toincrease" the scope of the same year on August1expanded to nationwide; while2014taxation [2013] No.106implemented from January1, the rail transport andpostal services will be included in " camp changed to increase " range.From the theoretical analysis, Business tax with VAT only avoids doubletaxation, can also reduce the corporate tax burden. However, in actual research found,reflecting the increased tax burden few transportation companies, which will notonly hinder the development of this industry, nor with " Camp changed to increase "reform intentions. Therefore, by studying the micro-level, find transportationbusiness tax with VAT policy formulation and implementation issues, and makerecommendations accordingly has a positive meaning.Through a combination of theory and case methods, mainly from the following sections to illustrate the impact of business tax with VAT on the microscopic aspectsof transportation:The introduction part introduces the research background and significance ofthe transport sector business tax with VAT, and then to study abroad VAT ontransportation aspects of the literature review, a brief description of the researchmethod and presents this article innovation and shortcomings.The first part of the transportation industry business tax with VAT context andcontent were introduced.The second part focuses on the theoretical side, the impact of business tax withVAT on transport at the micro level of analysis. Description of the business tax withVAT tax collection and reduce costs, reduce the phenomenon of double taxation hasa positive effect; and be able to promote transportation enterprise financialaccounting norms to promote transformation and transport equipment updates.The third and fourth part, by foreign enterprises in Tianjin Port Co., Ltd. andChina Shipping Development Co., Ltd. case of two listed companies, analysis ofbusiness tax with VAT for companies whose tax rate, the tax payable, financialprocessing, net profits and other microeconomic implications.Part fifth, combined with the experience of foreign VAT, put forward China’s"Camp changed to increase" policy recommendations.