| Tax reform has the effect on the whole body,the tax system innovation is the key link which is conducive to the economic development environment of the service industry.Leadership of the state council as a national administrative work of the central government agencies,in order to follow the pace of modern service industry development and solve the existing problem of double taxation in the tax system of goods and services tax system under the state council,from the start year of 2012,the first in Shanghai for transportation as well as part of the modern service industry to carry out the policy that replace business tax with value-added tax(all of the following are referred to as "replace Bt with VAT").From the beginning of 2014,the scope of the "increase in revenue" extends to the railway transport industry and the postal service,and the space expands to all parts of the country.In 2017,after five years pilot and expansion circumference,the state council formally abolished the provisional regulations on business tax of the People’s Republic of China,at the same time into the law of the People’s Republic of China on value added tax is temporary byelaw "modify work stage,which marked a new stage of reform of the fiscal and taxation system in our country.Among them,the transportation industry is a typical industry in the pilot recommendation of tax reform,but the local tax burden does not decrease.Based on the research in the process of transportation enterprises,mainly in the transportation enterprise data of listed companies as research samples,through normative analysis and empirical research on the method of combining the tax reform in the process of enterprise tax burden and performance analysis,and the data analysis and empirical research as "camp to add" policy in the process of implementation problems and puts forward countermeasures and suggestions.First,around camp change related theory,this paper expounds the "battalion to gain" the effect of the policy of the tax policy,and specifically about performance evaluation of enterprise tax theory and methods;Second,indetail,discusses the concept of transportation and the three major development pattern,and according to the samples collected by the CSMAR data sum-up the transportation enterprise of the status quo and the policy of camp to increase after the implementation of a series of related problems;The discussed transportation industry,the existing financial data of listed companies as samples,using IBM SPSS Statistics 20.0,the data processing software,in view of the "camp" to the transportation enterprise’s tax burden the effect on the performance and the empirical research.Empirical analysis research process,first of all,in view of the enterprise performance technology be explained variable tax burden and tax return on equity for descriptive statistical analysis,secondly,using multiple regression model,is to add "camp" as variables,the enterprise financial indexes before and after index mainly for the enterprise operating capacity,profitability,solvency,developing capability and cash flow of the relevant financial indicators,a comprehensive understanding of "camp to increase" and the relationship between the corporate tax burden and performance.Finally,according to the descriptive statistical analysis and empirical analysis,the countermeasures and Suggestions are put forward to promote the transportation industry in the context of tax reform. |
