The Impact Of The Implementation Of The VAT Reform Policy On The Finance Of The Transportation Industry

In our country,Business tax and value-added tax are two important sources of tax revenue.Since the reform of the national tax system in 1994,China has formed a tax payment system with VAT as the main body of taxation.These two kinds of taxes accounted for half of tax revenue in china.In these 20 years,the reform of tax system continuously perfect.With the development of our country's economy,the change of social division of labor and the rapid development of the tertiary industry,the problems of repeated taxation within the turnover tax categories and the heavy tax burden of enterprises are becoming more and more prominent.The current economic system is slowly unable to adapt to the changing economic situation,and even accelerates the new round of tax system reform.Business tax to VAT emerges as the times require.The pilot reform of business tax to VAT is another major tax reform in China since the reform of tax distribution system in 1994.It is not only an important measure of structural tax reduction in China,but also an important measure of transforming the mode of economic growth,reducing the social burden and improving the industrial chain.The transportation industry,as a basic industry,plays an important role in the development of national economy and people's life.As the first batch of pilot industries,tax reform also has a profound impact on transportation.With the development of the transportation industry,the tax burden of each enterprise varies.This article mainly from the business tax to VAT policy implementation as a starting point,introduce the related theory of business tax to VAT,combine the implementation process and implementation results of business tax to increase policy,and discusses the significance of business tax to increase.On the basis of choosing the transportation industry and combining with the industry characteristics,this paper analyses the financial impact of the increase of business operation on the transportation industry,takes W Company as the case study object,analyses the changes in expense of tax and tax burden,compares the differences between the tax amount before and after the tax system reform,and analyses the reasons for the differences.On this basis,it deduces the differences brought to the transportation industry since the implementation of the increase of business operation.Then,in order to help the management of enterprises to make appropriate adjustments to the business plan under this background,seize the favorable policies,increase environmental adaptation with the business reform,reduce their own enterprise risks and tax burden,on this basis,strengthen the reform of enterprise management system,optimize the business model and promote upgrading and transformation.