Study On The Influence Of BT Reforming To VAT On Domestic Mainstream Airlines

Since 2012,the civil aviation industry has been included in the camp changed to increase the pilot range.At present,the reform has been 6 years of history,from the overall perspective,the industry tax has already achieved a smooth transition,the new policy of Taxation in order to carry out the work.For domestic airlines,the camp changed to increase tax reform have two main advantages.On the one hand,this reform has solved the problem of repeated taxation;on the other hand,thanks to the policy of zero tax rate for international air transport,the reform has made international air transport develop rapidly.In this paper,Air China as an example,it elaborates "the effect of replacing business tax with value-added tax(VAT)Airlines" value-added tax in "replacing business tax with value-added tax(VAT)" policy,the implementation of the reform process,the pilot phase of the basic operation,reform of the main effect and tax effect analysis.According to the characteristics of airline industry value-added tax,the main directions of tax planning are pointed out,including input tax deduction,rhythm and related policies.Although it is a common requirement for enterprises to obtain VAT invoices when they are purchasing in the cost category,they still need more targeted tax planning work for airlines.Overall,"replacing business tax with value-added tax(VAT)" tax reform of our country airline is one of the important opportunities and challenges.If we can formulate and implement appropriate measures,airlines can fully enjoy the reform bonus and reduce the tax burden on enterprises.