| Aviat ion t rans por tat ion industry as an import ant part of the national economy,,they motivate each ot her. Nowada ys air tr ansportation industry investment in our country is in high-speed de velopment period, The tax system is the main external restriction the industry facing. At present, Chinese a viation transportation industry fa cing high t ax rate and ki nds of taxes, the tax bur den is mor e heavy than their counterparts, The tax planning study on the airline industry, whic h can significantly reduce air transport enterprises’ tax burden, promote effic ient deve lopment of the indus try.The mai n business of Aviat ion transporta tion industry is transport passenger,cargo and posta l, and have industry characteristics such as serious government intervention, uncontroll able management factors, more serious and complex business and stra tegic, large fixed cos ts and s o on. And mainly appl iable to t he value-added tax,busi ness tax and enterprise income tax, import VAT and duties, etc., as the crown of indus trial, typical advanced industry, mainly enjoy income tax and value-added tax incentives, combined with industry characteristics and the main applicable tax policy,there i s a certain space for tax planning.This article analys is t he representative sample companies southern airlines and cathay airline’s tax burden l evel, t o measure the existing tax planning spa ce, from2009 to 2013 the income tax rate and the average comprehensive income tax rate of China sout hern airlines is 14.72% and 20.67%, respectively, which are much higher than cathay Pac ific’s corresponding i ndex of 7.78% and 11.20%. The tax burden i s heavy, ta x planning l evel of t his industry is not e nough, and there has further space and the necessary for improvement.Finally we use case analysis method t o analyze income ta x planning and VAT tax planning of aviation transporta tion industry, and finally put forward relevant policy to perfect the t ax planning of ai r t ranspor tat ion industry. |
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