Study On The Influence And Countermeasures Of "Replace Business Tax With VAT" On The Tax Burden Of Transportation Industry

Starting from January 1,2012,Shanghai was chosen as the first gate to open the business tax to value-added tax(hereinafter referred to as "replace business tax with VAT")in the transportation industry and modern service industry,which is also the first step towards value-added tax in China.In order to break the drawback of double taxation on business tax,the "replace business tax with VAT" is an important measure taken by the state to reduce tax structurally.however,a large number of results show that the "replace business tax with VAT" has not brought tax reduction to all enterprises.some enterprises have increased tax revenues,which makes us think about the surprising phenomenon.Among all industries,the transportation industry was chosen as the first to carry out the pilot work of "replace business tax with VAT".this is a good thing for the transportation industry.it can not only optimize the tax system structure,but also encourage transportation enterprises to update old equipment,introduce new technologies and promote the development of the entire industry.However,since our country has just implemented the policy of " replace business tax with VAT",enterprises will face many problems at the early stage of application,which will lead to the effect of structural tax reduction that has not been well reflected.Taking this as the introduction point,this paper selects a representative enterprise in the transportation industry as the research object to study the influence of "replace business tax with VAT" on the transportation industry.In this paper,Jiangxi Changyun co.,ltd.(hereinafter referred to as Jiangxi Changyun)is taken as the research object,and its financial data from 2013 to 2016 are taken as the research basis,which are respectively calculated under the vat tax system and the business tax system.This paper analyzes the influence of " replace business tax with VAT" on it and finds out the reasons for its change.the research is more realistic and puts forward targeted and operable suggestions for the transportation industry,mainly including: putting forward reasonable purchase of fixed assets and implementing electronic invoice management;To strengthen the internal management of enterprises and improve the professional quality of personnel;Make full use of preferential policies to carry out reasonable tax planning.The innovation of this article lies in:(1)choosing the financial data of the past four years and making a comprehensive analysis of the five aspects of turnover tax,urban construction tax and education surcharge,income tax,operating profit and overall tax burden under different tax systems,so as to fully reflect the impact of "replace business tax with VAT" on the transportation industry.(2)this article uses the method of case analysis,taking Jiangxi changyun as the analysis object,combining with its actual situation and financial data,analyzes in depth and in detail the causes of the influence of "replace business tax with VAT",and puts forward more consistent and more practical suggestions.