| The rolling departure pattern is a passenger transport organization pattern in order to standardize the market of road passenger transport in Hainan province, the pattern is unique to Hainan, but with the development of 15 years, which made great achievements at the same time also had a lot of problems, extremely urgent required from two aspects of theory and practice to summarize, analysis and optimization and innovation, so that it can adapt to the road transport environment the meet the public demand better. Author tries to analysis one of the most prominent problem which is the benefits distribution pattern, to provide a basis and reference for the future reform and development of this pattern.First of all, based on the field investigation to collect and collate relevant information,the author tries to clarify the present situation of profit distribution of the rolling departure model, the contradictions and the reasons, such as the East High-speed Rail opening led to the decline in revenue, "fee" defects, "to replace business tax with value-added tax(VAT)" led to benefits distribution pattern transformation and so on, point these to find the theories to support the reform next step. Secondly, explores the theoretical origin to support the operation mode through the combination of theory and practice, and analyzes its advantages and limitations. Then, put forward the research ideas and specific measures to improve the interest distribution pattern of rolling departure mode, including recommendations for“VAT†tax policy. Finally, it is proposed some protection suggestions to realize the profit distribution model of rolling departure pattern. |