Impact Of VAT Pilot Expansion Of Transportation Enterprise

As China’s reform and opening up, the old tax system has been unable to keep up with the pace of economic development, in particular the double taxa tion of business tax issues, seriously restricting the development of modern enterprises, especially the development of tertiary industry. From January 1, 2012, the State Council, the pilot in Shanghai, part of the transportation industry and modern service industry to carry out business tax levy value-added tax(hereinafter referred to as "Camp changed by"). From January 1, 2014, rail transport and postal services was also included in the "Camp changed by" within the scope of the pilot, thus, the entire tr ansport have all been included in the scope of reform. The tax reform, the goal is to be taken by the structural tax reduction policy, to optimize the tax structure, reducing the tax burden on some sectors, promote the adjustment of economic structure and the transformation of economic development mode.Transportation is an important part of national economy, closely linked with the production and circulation, production and service industry occupies an important position. In the past for transportation sales tax, there is a double taxation not deductible input tax and other issues, has restricted the development of the transport industry. Therefore, "Camp changed by" reform policy is to bring good policy to reduce the tax burden for the transportation indus try, to promote consumption played a positive role. However, in March 2012, China Federation of Logistics and Purchasing released a pilot for the company’s "research report", the report represents the actual tax burden on business has not diminished, but has increased, this statement has attracted much attention.In view of this, the paper transportation "Camp changed to increase" as the background, learning concepts cited tax policies as well as the basic theory "Camp changed zo", integrated senior scholars "Camp changed zo" tax reform research foundation on a comparative analysis of the current status of the transport industry as well as "camp changed by" before and after the transport tax policy, from both theoretical and empirical study of the "ca mp changed by" corporate tax for transportation, performance and Effect of investments. Concluded: "Camp changed to increase" Let Transport companies reduce the tax burden; "Camp changed by" Let improve transport enterprise performance; after "Camp changed by" transport enterprise investment and no significant increase Big.Based on these findings, this article from both business and government by improving the transportation enterprise "Camp changed by" measures proposed were reasonable conversion taxpayer identification, fixed assets, tax planning, tax planning invoicing time, further expansion proceeds tax deductible range, promote the use of electronic invoices, deepening tax reform, to ensure that local fiscal revenue is stable. Thus, in order to enable enterprises to enjoy the "Camp changed to increase" will bring tax benefits, government truly comprehensive tax purposes.