| Based on the analysis of transportation research background and significance of theVAT problem，this paper expounds the definition, classification and characteristics oftransportation industry, this paper introduces the "battalion to increase" the main contentof the system design, this paper discusses the transportation necessity "camp toincrease". through the theoretical study and social practice, emphasis from multipleperspectives of yancheng city transportation to add "camp" and discussing the problemsexist in the process of facing the status quo of: one is the impact on local governmentfiscal capacity, the second is to increase some of the general taxpayers’ tax burden, thethird is to increase the difficulty of the tax collection and administration departmentsmanagement, four is to add "camp" taxpayers of value-added tax practice and tax riskunderstanding is not enough,5is a rapid response ability is an urgent need to improvetax inspection. Finally, focusing on five aspects of transportation business tax changeVAT pilot discusses the problems and the present situation, put forward countermeasureand the suggestion, in order to truly safe pilot effectively promote transportationbattalion to increase the pace: one is the adjustment of tax distribution system, increasethe central and local share the share of value-added tax in place, set up local tax sources,2it is the reasonable design tax rate, increasing the input offset projects, reduce thecorporate tax burden, the third is to improve tax collection and administrationenvironment, strengthening tax information construction, improve the level of taxcollection and administration, four is issued in the special invoices for value-added taxcan’t literally to the compliance of legal income deduction invoice to offset the input tax,raise to add "camp" taxpayer risk coping, five is the ability of tax inspection, suggest inadvance monitoring, make risk assessment, after a crackdown on comprehensive control of each link. |
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