The Influence Of "Camp" On Railway Transportation

Since January 1, 2014, the railway transport enterprise officially entered the Business tax change to Value-added tax the scope of the pilot, leading to a series changes in bills management, tax methods and so on. Based on the Business tax change to Value-added tax under the big background, through the combination of theory and empirical analysis method, analyzes the Business tax change to Value-added tax impact on railway transportation. In the aspect of theory, this paper from "tax neutral theory, to reduce the tax compliance cost, reduce the double taxation, to promote enterprise financial accounting,promote enterprise technical reform and equipment renewal" five aspects analyzes the Business tax change to Value-added tax impact on railway transportation. In the aspect of practice, this paper take a listed railway transport company as an example, use the listed company related data of railway transportation analysis the Business tax change to Value-added tax influence on tax burden and enterprise management, lead to the tax increase, the actual profits decrease. On the basis of empirical analysis, analyzes the problems existing in the railway transport industry to tax reform and its reason. Finally,combined with the tax situation in our country, puts forward the concrete policy suggestions. This paper is divided into the following sections.Part I: Introduction. It describes the background and significance, literature review,research ideas and research methods, and innovation and disadvantages.Part II: Theoretical analysis of "The Business tax change to Value-added tax" on the impact of railway transportation. By tax neutral theory, reduce tax compliance costs,reduce double taxation, promote enterprises to standardize financial accounting, promote enterprise technological transformation and equipment renewal in five areas to make elaborate.Part III: Empirical analysis of "The Business tax change to Value-added tax" on the impact of railway transportation. In railway transport enterprise instance, analysis Business tax change to Value-added tax the impact on tax burden and revenue.Part IV: Railway Transport " Business tax change to Value-added tax" the problems and reasons. In " Business tax change to Value-added tax" enterprises in the railway transport problems elaborated on the basis of analysis of the main reasons of the problems.Part V: Optimization of Railway Transport "Business tax to Value-added tax" policy recommendations. Policies and recommendations come from the railway transport enterprise and the government itself in two ways.