Analysis Of Business Tax On The Value Added Tax Effect On China Southern Airlines

The value added tax and the business tax has always been two taxes of turnover in our country, which occupied a very important position in our tax system. The value added tax is mainly targeted at industrial production and circulation of commodity domain, with a turnover of goods (including taxable services and taxable services) generated in the transfer process as the object of taxation; but business tax is dominated by the tertiary industries in the labor circulation field, to provide taxable services in our country, the transfer of intangible assets or sales turnover of taxable real property acquired goods levied a service tax. Business tax policy always have the existence of double taxation, and at the same time can not deduct input tax proceeds from a series of problems, so that the tax burden of enterprises increased, hindering the further development of enterprises. Implement about business tax on the value-added tax (referred to as "BT reform to VAT") policy help to extend the deduction chain, improving the design of tax system and also avoid double taxation, enhance the enterprise capacity of development, and economic restructuring is conducive to building a more coordinated tax environment.The transportation industry is the basic industry of national economy, and the aviation transportation as an important part of the transportation industry, the first time to be included in "BT reform to VAT" in the column, for their development is a good news. "BT reform to VAT" effective implementation of the policy will help reduce the tax burden of enterprises, to encourage enterprises update equipment investment and technological innovation, to guide enterprises taking specialization and cooperation, which in favor of upgrading the entire air transport industry chain. But because of the implementation of "BT reform to VAT" is a shorter time, part of the policy is not perfect, it reduce the tax burden for the airlines to bring this benefit to the enterprise but also take a certain amount of risk. In this paper, for example one of China’s three major airlines CSA airline (China Southern Airlines), use case analysis, literature analysis, comparative analysis and other research methods, analysis "BT reform to VAT"on their tax burden impact of changes, in order to produce the "BT reform to VAT" implementation of the policy can reduce the tax burden on the airline CSA conclusions.This paper is divided into five parts, the first one is the research background, significance and research methods and content overview, the second is the calculation and analysis of "BT reform to VAT" tax on airline CSA, on the complete control of tax policy on CSA airline, this paper mainly take a more in-depth analysis and detailed analysis on "BT reform to VAT" to the premise of CSA airline, the third one is the overall impact "BT reform to VAT" on CSA airline analysis. First introduced the "BT reform to VAT" on CSA airline profits, income tax and enterprise development, secondly introduced the impacts on "BT reform to VAT" on CSA airline industry chain, including CSA airline tax Shifting and analysis of the upstream market and the downstream market, the upstream market including operator of the aircraft leasing, financial leasing companies and airport companies, downstream market is mainly served by the airline consumers. Fourth is the Countermeasure and Suggestions of CSA airline on business tax reform of VAT in the background, this chapter according to the foregoing analysis and research results in CSA in "BT reform to VAT" environment, what kind of countermeasures to be taken in order to enable enterprises to adapt to the impact of China "BT reform to VAT". Fifth, the overall summarize of the results of this research.