A Study On The Impact Of Taxation On The Reform Of Transportation Industry In Kunming

"Twelfth Five Year Plan" period, China’s economic and social development has entered a new historical stage, the transportation industry to speed up the transformation of the development mode of transportation is the main line, to scientific and technological progress and innovation as an important support actively, to camp to the adjustment of tax system increased as the main direction, and actively promote the development of modern transportation industry.To replace business tax with value-added tax (VAT) refers to replace the sales tax to the collection of value added tax levy; new year’s day of2012, Shanghai introduced the "to replace business tax with value-added tax (VAT)" reform pilot, remarkable results, to achieve the main goal of structural tax reduction. In2013August, expand to replace business tax with value-added tax (VAT) areas of tax reform, in the country. At the beginning of2014to further expand to replace business tax with value-added tax (VAT) industry pilot areas, covering the railway transport and postal industry.Explain to replace business tax with value-added tax (VAT) as the transformation of value-added tax reform, will have to include all the traffic and transportation industry.The pilot reform of the business tax levy value-added tax, is the implementation of major policy of structural tax cuts, to ban corporate repeat pay business tax phenomenon, perfect extension of the two or three industry of VAT deduction chain; however, the transport sector since the camp to increase after tax burden greatly rise, the abnormal phenomenon, received the social widespread attention.In this paper, by combining theory and practice, starting from the background of "camp to add", combined with the nature of the transportation industry, through analysis, careful summing up a great deal of literature, the information data of Kunming city traffic transportation enterprises as the main study, a comprehensive analysis of the transportation industry,"camp to add" effect and the effectiveness of the reform and the problems existing in the reform. Through the analysis, the current transportation industry of Kunming City, the implementation of "to replace business tax with value-added tax (VAT)" policy, the existence of the tax burden of enterprises increased, the value-added tax rate high, VAT deduction chain is not complete and tax administration difficulty problem.According to the problems found, from the perfect system design, improve the vertical distribution system and strengthen tax management angle, put forward how to further deepen the reform, counter measures and suggestions to improve the related policies.