Beacause Of The "Business Tax To Influence The Value Added Tax" On The Financial Performance Of D Airlines

In recently, China’s economy is now developing very rapid. In the critical juncture ofaccelerating transformation the economic development mode, vigorously develop the tertiaryindustry，especially the modern service industry has important significance for promoteeconomic restructuring and improve national comprehensive strength. In accordance with therequirements for establish adopt fiscal and taxation systems conducive to scientificdevelopment， the business tax paid value added tax is helpful to perfect the tax system,eliminate double taxation； advantageous to the specialization of social division of labor, andpromote the three times industrial convergence, beneficial to reduce the corporate tax cost,enhances the development ability of the enterprise, beneficial to optimize the investment,consumption and export structure， promote the coordinated development of nationaleconomy.In this article, starting from the research background, explains the related theories ofbusiness tax on the value added tax, analyzes the basic contents of D airlines in the tax systemreform and its effect on the business tax, the selection of evaluation index of business tax onthe value added tax on financial performance of D airlines, the impact of business tax to valueadded tax on the financial performance of D Airlines we conduct an empirical analysis, putforward relevant countermeasures and suggestions.The research of this article thinks business tax on the value added tax, D airline taxesdecrease compared2011to2012, D airlines pay less tax totaling millions of1831.7Yuan,less pay enterprise income tax millions of998.84Yuan; evaluation index influence theselection of business tax of value-added tax on the financial performance of D Airlines is thecompany’s profitability and growth ability index; the empirical results show that, the growthrate of main business income, net profit growth rate, growth rate of net assets, total assetsgrowth rate, profit rate of main business, the rate of return on net assets, cost rate of profit,earnings per share were decreased in varying degrees, the main reason for this phenomenon isthe2012oil prices, and a weak overall economic environment in China; from the fuel tax policy, aircraft purchase link, link, aviation repair enterprise financial system are put forwardthe countermeasures and suggestions of perfecting D airlines of the camp.