The Influence Of "Business Tax Replaced Reform To VAT" On DL Transportation Enterprises

At present,our country economy sustainable and healthy development, the optimization of economic structure, including transportation industry in the national economy in the role of nots allow to ignore. To increase in the fiscal and taxation reform in China, "camp" is the most important, involving the scope of the wide, deep influence,is extremely important. "Camp to increase" is not only beneficial to eliminate the disadvantages of the original business tax double taxation, but also in the process of the tax reform of key measures. Tax reform is a huge and complex project,involving thousands of enterprises, both at the same time for tax collection and management challenges. So you need to study corporate tax change, be helpful for further perfecting the tax system, promote the sustained and healthy development of the market.Change in lasted years "camp" pilot reform, in 2016 on May 1, MSC, business tax official replaced by full VAT. Tax more than five hundred billion by the ministry of finance goal is completed in advance, this undoubtedly for structural tax cuts in the tax system reform in our country took a key step. We see "camp to increase" in on the whole,reduce tax burden, but also produce the corresponding challenges. "Camp" instead of the whole tax reform involves the impact on the tax structure of the industry, especially the beginning of the reform, also appeared some taxpayers tax burden, don't drop the rise in the number of should pay attention to.Transportation as the system of "camp to increase" the earliest industries, in August 2013 at the national implementation of the comprehensive pilot, after the reform and development of a few years, there have been many worthy of study data,such as changes before and after the reform of tax burden, after "camp" instead of many problems, as well as the reform of tax planning,is the enterprise facing to add "camp" will face and consider. And, more importantly, through the micro-level analysis "camp" to the shipping company, can provide some structural tax cuts to adjust and optimize tax structure in our country.This thesis mainly based on DL shipping group as the research object, using the method of literature review, comparative analysis and empirical analysis, etc., not only analyze the influences of enterprise "camp" to the DL, after the "battalion to add"brought about by the problem,and gives some constructive Suggestions,including the main business of tax planning,as well as the deduction of input tax,tax risk control,the management of the special invoices for value-added tax, financial personnel's professional quality and skills, etc. If the enterprise in the whole planning consider appeal factor, will be bound to benefit from it.