A Study On The Impact Of Business Tax On Value - Added Tax On Transportation

With the reform and opening up the implementation of all the progress of the development of many industries in China, the development of the transport industry have effect. In addition to the transportation line, the technical level and management level has improved. But compared with other developed countries in the transportation industry, the development of transportation industry in China is relatively backward, unable to meet the demand of economic growth. Business tax is levied in transportation industry, the business tax itself has many problems, such as double taxation, not realizing the fair tax burden; tax burden is too high is not conducive to tax collection. These problems affect the development of transportation industry in China, the tax reform has become represent the general trend. In January 1, 2012, the camp in Shanghai kicked off by the work, the transportation industry in Shanghai city for the first time included replacing business tax with value-added tax pilot; August 1, 2013, replacing business tax with value-added tax pilot expanded to eight provinces and cities; in August 1, 2013, replacing business tax with value-added tax trial in the national transportation industry; in January 1, 2014, the railway transport and postal services are also included in the pilot the scope of replacing business tax with value-added tax.In this paper, through the combination of theory and practice, firstly introduces the transportation industry replacing business tax with value-added tax background, discusses the necessity of the transportation industry replacing business tax with value-added tax, with countries replacing business tax with value-added tax policy background as the starting point, combined with the actual situation in Yunnan province and the transportation industry characteristics, read a lot of literature, and to local enterprises based on the data, studied the tax burden of value added tax on Yunnan province transportation industry general taxpayer enterprises and small scale taxpayer enterprises influence.This paper is divided into five parts: the first part mainly expounds the research background, research significance, research contents and methods, and point out the research ideas and the innovation of the paper and the insufficiency, summarizes the literature review of research at home and abroad. The second part firstly describes the definition of business tax, VAT and tax scope, then points out the concept and characteristics of transportation industry again, expounds the contents of replacing business tax with value-added tax, finally analyzes the necessity of the transportation industry to carry out the work of replacing business tax with value-added tax. The third part analyzes the shortcomings of the business tax, the beneficial effects of transportation, replacing business tax with value-added tax adverse effects and expand the influence, this chapter mainly from the perspective of theory analysis. The four part is the analysis of replacing business tax with value-added tax effect on Yunnan province transportation industry case, is the core part of this paper. In the fifth part of the Yunnan Province before and after replacing business tax with value-added tax tax changes, puts forward corresponding countermeasures and suggestions to improve the Yunnan province transportation industry replacing business tax with value-added tax.