A Study On The Influence Of "Camp" On Transportation Industry

Value-added tax is one of main body of the tax in our country, it for raising revenue, rational allocation of resources has a positive effect. After several reform of value-added tax system in China. Until 2012, the reform of slowly began to break the pattern of business tax and value-added tax, the emergence of a new word "camp" instead. Any advance reform from local to overall. Decision of the state council since January 1,2012, in Shanghai pilot transportation industry and part of modern service industry to carry out the business tax levy value-added tax (hereinafter referred to as "camp to increase"). The ultimate goal of the reform is to optimize the tax structure and reduce the part of the tax ourden of the industry, to gradually achieve the industry’s business tax change to add the VAT reform, change pattern of the law.Transportation industry as an important part of our national economy, has long been a sales tax, double taxation, however, cannot offset the input tax problems such as the existence of it restricts the development of transportation industry. Camp to increase in order to promote the development of transportation industry, is the purpose of reducing the tax burden. However, since the implementation of the "battalion to add" 95% of the enterprises realize the burden or taxes without change, only about 5% of the corporate tax increases, part of the transportation industry is in the 5%.So in this paper, we study "camp to increase" the impact on the transportation industry has a certain practical significance, conducive to the analysis of existing problems, and put forward how to take measures to deal with. Research idea of this article to tax related theory as the breakthrough point, points out the necessity of the camp to increase, on the basis of using the combination of qualitative and quantitative method to research and analyze the tax’s influence on the transportation industry, finally combining camp increases to the listed companies of China Eastern airlines co., LTD., case analysis, analyzes the problems existing in the transportation battalion to increase and puts forward relevant policy Suggestions. The analysis and research of the hope that this article can change for business tax levy value-added tax policy of this good polity to promote better practical effect.