A Study On The Influence Of "Camp" On The Actual Tax Burden Of Transportation Industry In Yunnan Province

Business tax paid VAT, is another important reform of structural tax reduction since the VAT reform 2009. This major step has a huge influence on the development of service industry in our country. Since January 1,2012 in Shanghai transportation and part of the modern service industry firstly to carry out the business tax paid VAT pilot, till January 1,2014, on the industry to expand to the postal service and railway transport into the scope of the tax reform. Pilot space has also ranged from parts by expanding to nationwide. With the expanding of the industry and region,the discussion on industry tax burden and the influence of the tax rate has also become a hot topic in the research scholars.Since the reform of the " Business tax to VAT ", many experts and scholars discussed the effect of the tax burden on the tax reform and research. "Business tax to VAT " tax reform, on the surface is the transition to pay business tax to pay VAT tax, while the deep purpose is through the tax reform, to perfect the tax system, reduce the industry, enterprise tax burden, so as to promote the development of the third industry, achieve the purpose of the adjustment of industrial structure. However, in the process of tax reform, the progress did not as simple as we thought we also encountered all sorts of difficulties and problems. Studies have found that there are comes to a phenomenon that some enterprises in the process of reform of the tax burden become heavier than before instead of a reduction on tax burden. The changes of the actual tax burden and the achievement of the tax reform purpose has become an important issue of scholars.Since August 2013, Yunnan province also included the scope of "Business tax to VAT". After the tax reform what kind of influence will appear in the tax burden of the industries? This article will do research on the industry of transportation based on the data we get from the revenue and some other departments. We measure the changes on the tax burden because of the tax region. And we come to the conclusions which are based on the measure results. At last, we give some suggestions according to the conclusions. Which may has important research value and significant impact for the following tax region.The paper research for the future in Yunnan province fully implementing "Business tax to VAT" the implementation of the model and discusses the policy, put forward some suggestions, the study in improving the deepening of "Business tax to VAT" theory also has good research value.