Traffic Transport Industry To Implement Value-added Tax Research

The original intension of implementing the policy of “Business tax into VAT” in ourcountry is to regulate the interprises’ business activities and reduce the interprises’ taxburden. However, owing to some reasons such as the scope of deductible is relatively less,the phenomenon of the tax burden increasing instead of reducing in some transportationinterprises. So, this paper uses the listed aviation interprises as example, based on theconclusion of different experts, and combines the operating characteristics of transportationindustry, analyzes the main impact of “Business tax into VAT” on our listed aviationenterprises.This paper is devided into five parts. The first part is the introduction, introduces thebroadening of added-value tax,the research background and theory of both home andabroad,show the study significance in practice,research methods and technical courses aswell. The second part is the theoretical basis, introduces the optimal tax theory, theprinciple of modern taxation and the theory of fiscal exchange,illustrates the theoreticalbasis and practical significance of “Business tax into VAT” among aviation interprises. Thethird section describes the basic situation of the transport industry and their main problems.By describing the background and process of the pilot reform of transportation, the paperenumerates specific policy reforms transport pilot and summe up the problems. The fourthpart is an example of China’s listed companies to analyze. It Introduced the basic situationof China’s aviation enterprises. From circulation tax, corporate profits, tax collection toanalysis. The fifth part propose concrete proposals of the problems in “Business tax intoVAT”.Through detailed analysis on the part of the transportation industry’s financial data,wedraw most of our aviation enterprises.The tax burden on the aviation industry reduced.But,the overall tax lowered. For the industry as a whole in terms of transportation, the overalltax burden on enterprises is also rising. For the transportation industry appearing thequestions in “Business tax into VAT”, I analysied and summarized. This paper proposessome suggestions to strengthen the enterprise cost management etc.