The Influence Analysis Of Changing Sales Tax Into VAT In YJ Road Freightage Enterprise

At first, transportation industry’s change from BT to VAT pilot launched in shanghai has received the affirmation from all walks of life. The purpose of the pilot reform is to reduce the taxes and burdens. Since the implementation of the pilot reform, primary effects were seen. Since the favorable effects of the pilot reform, transportation industry’s change from BT to VAT policy has been promoted on a national scale. After more than two years’ implementation, the industry’s primary focus has changed from whether the taxes are reduced to whether the reform dividends are fully released. Highway transportation holds a critical status in our country’s transportation field. For a long time, highway transportation enterprises in our country have been levied business tax. Taking the total income of an enterprise as the tax basis, with no deductions, it will lead to problems such as high corporate tax burden and double taxation, and it will also causes financial accounting relatively simple and non-standard accounting which restrict the development of highway transportation industry. While levying VAT on the industry will solve these problems, helping to promote the benign development of highway transportation industry, optimizing the industry structure and enterprise transformation. Of course, during the process of policy implementation there will be cases which go against the initial policy purpose, for example, some enterprises’tax burden has actually increased, instead of decreased, which put more pressure on enterprise management.The article can be divided into five parts. The first part is introduction, the background and significance of the selected topic as well as the innovations and shortcomings of the article will be put forward in this part. In the second section, taking the example of the highway transportation enterprise YJ company, using the related data in 2011 to 2014 of YJ highway transportation company work out the change of tax burden after the change from BT to VAT.And through the process and result of calculation and financial data exploring the reason of the increase of tax burden and think about which factors may lead to an obvious increase in tax burden. And then the third part further analyzing the road transportation enterprises’ improving measures in the face of the tax burden increases after the implementation of changing BT to VAT policy. The measures are mainly the improvement of the aspects of operating mode and financial management which imply the instance of enterprise transformation. At last, find out the various existing problems during the implementation of the whole highway transportation industry’s change from BT to VAT through analyzing the situation of YJ highway transportation company and put forward reform suggestions. These are mainly aiming at analyzing the existing problem of our country’s tax system from the aspects of theory and practice, and perfecting tax system to stimulate the healthy and stable development of highway transportation industry.The innovation of this article is taking an enterprise of road transport industry as an example, analyzing problems which emergence during the levy and management process of the macro policy of changing BT to VAT on micro enterprises. The most important problem is the increase of enterprise’s tax burden, while changing BT to VAT is a policy of tax reduction, the contradiction among this worth exploring.