The Influence And Countermeasures Study Of Changing Sales Tax Into VAT In Railway Transport

Following with incorporating railway transport enterprises into the pilot scopeof “changing sales tax into value-added tax” from Jan.1st,2014, the tax-paying modeand bill management will have a series changes. Through analyzing the influence of“changing sales tax into value-added tax” on income, production cost, benefit andlong-term development of railway transport enterprises, this paper puts forwardmany measures such as getting value-added tax invoice, expanding scope of inputtax deduction, increasing self-management level, striving for support of tax policy,improving accounting method and establishing the tax-paying regulation system, aswell as implementing diversified effective approaches like tax-paying plan as toreasonably reduce enterprise tax burden and realize the increase of whole operationlevel of railway transport industry.