Look At Transportation From A Legal Point Of View To Change The VAT

With the deepening of the reform of value-added tax system, especially the present "VAT legislation" has entered the Eleven National People’s Congress’s legislative plan in October2008, How to improving China’s value-added tax system has been the hot issues in theoretical and practical circles. Based on the analysis of foreign modern value-added tax, according to China’s current tax system limitation, the author puts forward reforming proposal to construct modern value-added tax in this article, and will explore some relevant events on legislation, so as to study the problem of VAT expanding reform.There are three chapters in this thesis:Chapter one: At first, show the background and necessary of the transportation industry use the VAT;Chapter two:The effect of the VAT "expanding scope" reform to the transport Industry;Chapter three:Legal suggestions of the transportation industry used value-added tax system, This is the focus of this article.