Study On The Effect Of Business Tax On Value - Added Tax In China 's Railway Transportation Industry

To replace the business tax with a value-added tax(hereinafter referred to as "BT to VAT") is an important part of tax reform. Since January 1, 2014,the railway transport Industry was formally incorporated into “BT to VAT” reform of the transport business. What effect will the reform bring to the railway transport industry and local government in this situation, how the local government and railway transport companies deal with this, is the theory and practice of topics that must be answered. This paper is divided into the following six parts:The first part, introduction. To conduct a review of relevant literature and discover that existing research focused on transportation, less in-depth study into the railway transport industry. Based on the above background, this paper will examine the perspective angle defined in the railway transport industry, clear thinking and research methods, summary of the innovation and shortcomings of this article.The second part, the development of China’s railway transport industry and links with tax policy. Discusses the current development of railway transport, railway transport contact our important role in the national economy and the contact of the development of railway transport industry and tax policies. Describe that the healthy development of railway transport industry is closely related to the national economy. Therefore, it’s important to support the development of railway transport industry, in particular the use of tax policy, the cost savings of the operation and the promotion of their competition.The third part, the dilemma of business tax in railway transport Industry. Focuses on the policy and problems of Business tax before " BT to VAT " in China’s railway transport Industry. It shows that the " BT to VAT " policy is very necessary and urgent for china’s railway transport industry.The fourth part, analysis the impact will the "BT to VAT" policy bring to the railway transport Industry. Focuses on three aspects will the "BT to VAT" impactThe fifth part, policy recommendations. The results obtained for the preceding analysis, the proposed railway transport enterprises should strengthen management, a positive response, and improve railway transport VAT system, deepen the reform of the tax system, improve tax collection system and other policy proposals to change the expectations of the business success of the reform to the country have increased the benefit.The sixth part, conclusion and prospects. Summarize the article and prospect formal research.The innovation of this paper is targeted topics, in the past, there is little in the literature devoted to the quantitative study on the VAT expansion around the railway transport; at the same time, the use of industry listed company’s financial data for the simulation calculation method in the class Research also has the leading.The biggest shortcomings of this paper is the railway transport enterprise " BT to VAT " the time is short, the research has been relatively little public data, data acquisition is limited way in the research and thesis writing course through yet more complete parties information obtained sample data, coupled with the limitations I capacity, affect the quantitative analysis of the effect.