Tracking Study Of The Sales Tax Of Transportation Industry Changed Into The VAT

The transformation and upgrading of economic development and industrial structure will promote the reform of the taxation system. Since entering the new century, industrial structure has become more and more refined. In2008the production of value-added tax reform into a consumption VAT, it effectively promoted the rapid development of the equipment manufacturing industry. With the development of our national economy and the deepening of economic globalization, market competition is very fierce, enterprises must constantly improve their competitive ability. In order to reduce the tax burden of the enterprise and to overcome the problems of business tax, business tax on the value added will be "hot on the reform of the fiscal and taxation system of the12th Five Year Plan" period. The essence of the camp is to reduce the business tax collection scope, expand the value-added tax category, reduce the correlation industry turnover tax burden, implement structural tax reduction, and ultimately to promote the optimization and upgrading of industrial structure. However, the camp to increase is great project of a system, it not only relates to the scope of Taxation, tax rate changes, will touch the land tax system, tax collection authority and local fiscal revenue. Therefore, first select the Shanghai city traffic transportation and part of modern service industry to carry out the pilot work of the camp to increase to reduce the resistance of reform and the accumulation of experience. Since then, the pilot scheme is being perfected, and then gradually relates to financial and other related industries to increase the camp and the promotion of the camp in the national scope. According to the2011business tax VAT pilot project:Shanghai transportation industry and part of modern service industry from January1,2012onwards will serve as the pilot VAT reforms to industry. So far, the goods and services tax system reform of our country sounded the clarion call. According to the Shanghai Finance Bureau statistics, in2012the camp to increase the transportation industry of Shanghai City, the general taxpayer tax eighty million yuan, but27000000000yuan from the overall structural tax cuts are far away. Therefore, China should further reform the camp to increase. Since2012August, the State Council will pilot range transportation employment and part of modern service industry to expand to10provinces and cities including Beijing. By the end of August1,2013,"camp to add" pilot has been extended to the production, at the same time, will be associated with living broadcast film and television works broadcast, issuing into the pilot. By the end of2013, the State Council executive meeting decided:from January1,2014onwards, the transportation industry has not been included in the railway transport and postal services in the business tax VAT pilot, symbol of transportation camp to form a complete system.The city of Shanghai to increase the pilot is a bold try to generalize the camp to the reform in the nationwide. Strengthen the tracking of the implementation of the pilot areas to gain first hand experience data, accumulate experience. Therefore, analysis of Shanghai city in the camp to the pilot results of typical and reference. At the same time, Shanghai city to the camp to the pilot problems, we propose to use the "work along both lines" policy recommendations. The full text is divided into six parts. The first chapter:introduction. This paper mainly introduces the transportation industry to increase the camp of the research background and the significance of the study, the results of external transportation research. Then briefly discusses the research method and the innovation points of this paper. The second chapter, taxation of foreign to the transport sector. Elaborated the foreign transportation industry value added tax case. The third chapter, first reviews the development course of tax transportation commodities in china. Then it illustrates the main objective of China transportation industry of the camp is to implement the structural tax cuts, to achieve industrial upgrading. The fourth chapter, analyzed the financial data of transportation industry in Shanghai City,8listing Corporation2012annual financial data and statistical analysis of2013year, increasing the use of the pilot reform of Shanghai city belongs to that effect, the transportation industry to increase the camp of structural tax reduction effect of the increasingly prominent. The fifth chapter, aiming at the difficulties in the process of increasing camp, put forward to optimize tax, value-added tax deduction scope expansion; to further improve tax legislation; reduce the general taxpayer standards, adjust the tax structure; increase the transport structure, rational allocation of transport resources, five measures to change the traditional mode of transport, to steadily implementation of the camp to the pilot work. The sixth chapter, point of view and the direction of improvement. First affirmed in recent two years transportation camp to the results obtained, finally analysis the analysis of the insufficiency and the improvement direction.Research methods used in this paper are normative analysis and empirical analysis, quantitative analysis and qualitative analysis, statistical analysis and econometric analysis. This may be the innovation has three main points:one is the focus of scholars at home are mainly from the macroscopic aspect of the camp to the meaning, the characteristic of this paper is to financial data collection of the latest transportation industry of Shanghai listing Corporation to carry out empirical analysis, thus more convincing; the two is the analysis of the railway transportation industry into the camp to the reason of increase of camp, and why to achieve cross regional cross sectoral expansion around; three is for the production increasing problems in the process of the camp, this paper presents the development of transportation industry not only needs the external national tax policy support, such as reducing the tax rates and reduce the general taxpayer standards such measures, but from the long-term development perspective, the transportation industry needs more optimization to the internal resource allocation. For example, China should vigorously develop the transport, transformation of development mode of transportation, in order to achieve the "road" to "change the mode of transportation land and sea transport mode". In this paper, the deficiencies may is the empirical analysis of sample selection sample amount is not much, not do the sensitivity analysis of the relevant hypotheses of empirical analysis, the sample results convincing lack.