The Study Of Levying VAT On Transportation Industry

In 2009, our VAT changed from production type to consumption type, although it's a important step in the tax reform process, this transition still failed in breaking the two parallel pattern, VAT levied on a relatively narrow range resulted in repeated tax and VAT deduction chain fracture, how to expand the scope of VAT , to further improve the VAT tax will be the core problem of optimizing our future tax system. Most scholars think that the expansion of VAT should be implemented step bye step, first of all, put transportation industry and construction industry which the nature of production process or production processes extends into the scope of VAT revenue, then gradually extended to the whole service industry, finally realizes the good and service integration.This paper endorsed expending in VAT should be implemented step by step, select the transportation industry as the breakthrough point, by combining qualitative analysis and quantitative analysis methods, elaborate the theme of changing our transportation industry from business tax to VAT mainly from the following several part:First, Introduced the research background and significance, both at home and abroad about value added tax in transportation industry expansion, change impose value added tax and other relevant studies were reviewed, the research methods and thesis structure is briefly introduced, and points out the innovation and deficiency,and drew lessons from foreign transportation industry VAT .Second, analyze tax pass-through effect, enterprise behavior effect and resource allocation effect between sales tax and VAT.Third, made some correction based on the traditional measurement indicators, analyze the current situation of our transportation industry's tax burden, description the necessity of changing transportation industry form business tax to VAT and the feasibility of this change .Fourth, on one hand, analyze the taxpayer identity, tax rate and tax preference after the reform. In this paper supposed three tax rate 10%,13% and 17%,we select the most desirable rate. On the other hand, give some countermeasures and suggestions, suggesting local taxation authority manage taxpayers in the beginning of reform, distribute revenue between local and central, when the time is ripe , reform Business Tax and VAT parallelly ;to further promote the reform of local tax system, such as promoting the reform of resource tax,to promote real estate tax reform,the environmental tax,broaden the local tax revenue to decrease resistance from local government.