Research On Tax Planning Of Transportation Industry Based On The Replacement Of Value Added Tax To Business Tax

Since January 1,2009,China has begun a comprehensive transformation of the value-added tax,from production VAT to consumer VAT.In 2011 the Ministry of Finance and the State Administration of Taxation jointly issued tax restructuring pilot program.Since January 1,2012,China carried out the tax restructuring pilot on the transportation industry and part of modern service industry in Shanghai.As of August 1,2013,the scope of tax restructuring has been extended to the whole country.In the tax restructuring reform of our country,the transportation industry is first brought into the collection range of the tax restructuring in all industries.Transportation industry is the basic industry of national economic development,and provides transportation services for the whole society.At the same time,as a type of link industry,transportation industry has a close relationship with the development of all walks of life as well as the production and life of the residents.At present,the implementation of the tax restructuring in the transportation industry is not very ideal,especially the tax burden on the transportation industry has brought increasing trend,and the pilot data of Shanghai,Beijing,and Tianjin also proved this.It is particularly important for transport enterprises to use tax planning to deal with the policy change of tax restructuring and reduce the tax burden level caused by the increase in the policy change.Under the background of the tax restructuring and based on the theoretical framework of the tax planning in the transportation industry,this paper discusses the feasible measures and suggestions on the tax planning of the transportation enterprises by analyzing the changes of the tax burden before and after the tax restructuring of transportation enterprisesfrom the angle of tax planning.In the form of case analysis,a large logistics group in Shandong is selected as the case study object,so as to provide the corresponding countermeasures and suggestions for the tax planning behavior of transportation enterprises.