Aviation Transportation Industry In Our Country "Transaction Tax Levied VAT Instead" Impact Study

The development of aviation transportation industry is closely related to the national economy, on the one hand, the growth of the national economy has a pushing effect on the development of aviation transportation industry; Through effective air transportation industry, on the other hand, promote the upgrading of industrial structure, influence regional economic layout, and improve the overall economic efficiency so as to contribute to economic growth.In order to support the development of air transportation industry, countries have issued many preferential policies. Expansion circumference in January2012, VAT reform pilot project in Shanghai, the industry has also been incorporated into the scope of the pilot. Pilot focuses on perfecting the deductible VAT chain in the whole society, the relationship between industry development, but the airline industry can be obtained in the pilot windfall tax burden, government fiscal and tax collection and will be influenced by what is we need to focus on and discuss the problem.This paper uses a lot of charts of related question has carried on the comparison, summary and illustration, using literature research, descriptive combined with exploratory research method, etc. From the five parts to discuss:First chapter introduction. This section mainly elaborated the selected topic background and significance of this paper, the research status at home and abroad, research ideas and methods.Second chapter expounds on the civil aviation transportation industry important impact on China’s economic growth, foster civil aviation trans-portation industry development, especially using tax means.Third chapter specific civil aviation transportation industry in China’s tax collection situation analysis, and focuses on analyzing the civil aviation transportation industry tax sales tax, that the civil aviation transportation industry expansion circumference VAT reform is very necessary. Fourth chapter use the method of quantitative analysis, this paper discusses the civil aviation transportation industry expansion circumference VAT reform there may be a problem.Fifth chapter, in view of the above analysis, the civil aviation trans-portation industry paid VAT to the taxpayer, the influence of government fiscal and tax collection and administration, puts forward the revision Suggestions of policy, the expected expansion circumference for VAT reform pilot project is successful and gradually into the national benefit.