Changed To Increase And The Countermeasures For Transportation Of Camp

The pilot project which revolves transportation industry and some modern servicefrom January1,2012in Shanghai is the beginning of the tax reform which changedBusiness tax to Value-added tax.The tax reform aimed at eliminating double taxation ofbusiness tax,is an important national measures to implement structural tax cuts.However,large amounts of data indicate that over half of enterprise in transportation industry has risethe tax burden after the pilot project. This abnormal phenomenon has caused the concern ofthe public.By the background of the tax reform which changed Business tax to Value-added tax,combined the characteristics of transportation industry, on the basis of reading a lot ofliteratures, the public transportation enterprise data as the foundation, this papersystematically research model and results of the influence of business tax on the valueadded tax on corporate performance and tax, mainly divided into the following sections:First, Introduced the research background and significance, both at home and abroadabout value added tax in transportation industry expansion, the research methods and thesisstructure is briefly introduced, and points out the innovation and deficiency;Second, some theories which relevant to the tax reform that revolve transportationindustry. Introduces tax neutral theory, theory of optimal taxation, transfer tax theory, andthe necessity of the tax reform in transportation industry is explained;Third, analyze the effect on enterprise behavior effect and resource allocation effectbetween sales tax and VAT. This section theoretically analyzes the performance (includingcash flow and profit) of transportation enterprise, the impact of the tax burden, and theinfluence on the industry chain upstream and downstream enterprises. Through research, itsuggests that the practical effect of the tax reform in transportation industry depends oncompanies’capable of obtaining the input VAT;Fourth, An Empirical Study of the impact in transportation industry after the taxreform. Screening of listed companies in Shanghai and Shenzhen stock markets incompliance with the relevant standards, in order to transport the actual financial data oflisted companies, examination the tax reform’s impact on business performance andgrowth through tax earnings per share estimates of listed companies and other businesstaxes. This part verified the theoretical analysis in the third chapter;Fifth, some suggestions to make the tax reform perfect in transportation industry.Inview of the existing transportation problems such as the amount of input VAT is less, thispaper suggests that further expanding the scope of the tax reform, increasing the deductible range, implementing of electronic Invoicing, improve financial support subsidies and othermeasures, in order to measure the effect of the tax reform.