| The road freight transportation industry has been paid much attention because of its wide coverage and deep influence since the pilot operation of "Replace business tax with value-added tax,project.However,in the recent survey of road freight transport enterprises,it is found that there are some cases in which the tax burden of enterprises decreases,while the tax burden of other enterprises rises instead of falling.It is of great significance to promote the development of road freight transport industry by analyzing the influence and reasons of "Replace business tax with value-added tax" on road freight transport enterprises so as to find out the solutions.This paper uses the method of combining theory with case analysis,and based on the industry survey data,draws the conclusion that the impact of tax burden changes before and after the change of "Replace business tax with value-added tax:First,the small scale taxpayers of the road freight transport industry will reduce their tax burden after the "Replace business tax with value-added tax".Second,the general taxpayers in the road freight transport industry,most of the tax burden of the self-transport business and the inter-modal business increased,the tax burden of the entrusted transport business and the inter-modal business is affected by carrier type,and the whole inter-modal business tax burden is affected by the proportion of the self-transport business and the entrusted transport business.Three,the fixed assets factor has a greater impact on the general taxpayer’s tax burden,showing a cyclical fluctuation.On this basis,this paper puts forward that enterprises can strengthen cooperation with general taxpayer maintenance stations to obtain tax deduction vouchers,make reasonable tax planning by setting up different VAT taxpayers,and standardize business operations to obtain legal protection.At the same time,at the policy level,four policy suggestions are put forward to solve the problem of invoicing in the part-load market and the individual market,to expand the effect of toll deduction,to allow the installment deduction of fixed assets input tax and to clarify the policy of entrusting transport services.It also puts forward three suggestions on tax collection and management,including strengthening tax administration in the industry,comprehensively applying tax assessment methods and strengthening information exchange among various departments,so as to ensure the further optimization of tax collection and management and promote the healthy development of road freight transport industry after the "Replace business tax with value-added tax" reform has entered a stable period.The innovation of this paper is based on the industry survey data of different scale enterprises,starting from the roles of small-scale taxpayers and general taxpayers,calculating the critical value of tax burden change,and combining with the cost structure and specific business of a road freight transport case in a certain area of Ningbo City,measuring the tax changes before and after the "Replace business tax with value-added tax" to analyze the causes of tax changes. |
