Research Of VAT On Transportation Industry

In1994, China implemented the tax reform, tax sharing between national tax and local tax. At that time, double main taxes both income tax and turnover tax was established by the State Administration of Taxation. When the value-added taxation transformation reform realized the cut of tax in1994, equation were broken in the two taxes. Because of the tax unbalance, it retard the adjustment of industry structure. So VAT expanding circumference is needed.On the basis of the existing research of VAT on transportation industry, I try to integrate the views of scholars in order to improve the VAT system of tax collection and administration theories and help further reform of the VAT. So, the issues are expounded from seven sides.We combines fixed quantitative research method with fixed qualitative research method, theoretical research method with practical research method, macro-research method with micro-research method together. We collect data, cases and materials from the first-line taxation work and transportation industry listed companies’annual report. Meanwhile, in the collection of the existing literature, we propose the importance of tax collection and administration. On the basis of transportation industry characteristics, we get a logical VAT rate. We analyze the economic effects and financial income because of transportation industry business tax into VAT.On contrast, the main disadvantage of this paper is to lack of new ideas on the foreign policy of the transportation industry reference with less information in recent years. And shanghai pilot time is short, related data is not get. So specific impact of the policy is need to be further test by practice.