Research Of Value-Added Tax On Transportation Companies

Since August 1, 2013, transportation companies have implemented nationwide restructuring of the tax levy business tax reform VAT, the tax reform in circulation represents the transition has taken a key step to break the two taxes parallel pattern imposed to solve the many problems of double taxation and breaking the chain of VAT deduction due to value-added tax due to a narrower range.A full deduction of VAT tax system requires not only comprehensive scope, the collection also needs to cover the range of goods and services involved in the entire chain, from production to distribution and then consumption, so in order to maximize the advantages of the VAT policy reflect.Transport enterprises as the foundation of China's pillar enterprises should first turn into the scope of VAT, and therefore, this article will transport enterprises through restructuring the tax detailed the necessity and feasibility of the theoretical system analysis, the China Transportation Enterprise necessity and Feasibility of VAT taxation policy, as a research base in this paper, and the impact of tax reform on transport and tax corporate profits as a starting point, through theoretical analysis transport business transformation on corporate profits and how it affects tax cause.Paper adopts qualitative and quantitative research methods of combining the five-part describes the impact of transportation enterprise change VAT and tax burden on corporate profits:The first part, introduces the research background and research significance of this article,as domestic and foreign relevant VAT expansion circumference, transportation to the VAT and other aspects of the related studies were reviewed, the research goal, research ideas,research methods of this article makes a brief introduction, and points out that innovation and deficiency.The second part, the research on this article summarized the progress on related theory of change of business tax paid VAT, tax system, tax, business tax and value added tax is briefly introduced the concept of the theoretical foundation of the change of paid VAT and business tax.The third part, from the definition and characteristics of the transportation enterprise, the business tax change tax paid VAT and transportation enterprises in our country is analyzed,the necessity and feasibility of instructions will be transportation enterprise present tax system to the necessity of value added tax, and the analysis of the condition of transportation enterprises have the feasibility of the reform.The fourth part, combined with qualitative analysis and quantitative analysis, a comprehensive analysis of the method to calculate the different types of transport company's profit after tax and corporate restructuring is the critical point up or down to provide a clear reference to the purchase and sale of businesses.The fifth?the sixth part, for some of the problems currently transport companies to change VAT exist, such as business used to be tax deductible less, put forward should further strengthen internal management, master value-added tax and financial accounting knowledge and Accounting the method, as far as possible to obtain a VAT invoice to lower corporate tax risk, choose the appropriate type and reasonable shift the tax burden of taxpayers and other recommendations to protect the interests of transport companies.