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The Impact Of The Changing From The Business Tax Into VAT On The Business Performance Of Transportation Enterprises In Yulin City

Posted on:2017-04-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y N MiaoFull Text:PDF
GTID:2279330485482941Subject:Finance
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In 2011, approved by the state council, the ministry of finance and the state administration of taxation jointly issued by the business tax replaced with VAT(hereinafter referred to as”the changing from the Business tax Into VAT”)pilot program. From Shanghai began, after gradually into the country from all walks of life, from May 1 this year, sales tax was officially withdrew from the historical stage. Yulin city as the other city, since August 1,2013,replacing business tax with VAT on the transportation industry and part of the modern service industry.This article based on the related theory of "the changing from the Business tax Into VAT",and then expounds after the tax reform, the transportation enterprise changed on the taxation scope、the cognizance of the taxpayers 、tax and levy rate 、the calculation of the tax payable etc. Then Introduces the general situation of transportation enterprises after the tax reform, including the distribution of the taxpayer、filing、invoice issued、tax situation、enjoy the preferential of tax, etc. Then, the paper analyzes the business tax replaced by VAT of transportation enterprises which affect their profit ability、 capital operation ability、 debt paying ability、 development ability, then selected and build the relevant index for transport enterprise operating performance evaluation system, and chose the eighteen transportation enterprise in yulin city as the research object to analyze the demonstration.Then using “Dao Suan Fa”for regression analysis, analyze the actual impact of the business tax replaced with VAT on the business performance, thus the relevant conclusions and sums up the problems from implementation process, finally, put forward some corresponding suggestions for the problems.the research results show that the business tax replaced with VAT would make the transportation enterprises’ revenue and operating cost decrease,and different enterprises have different decline. For the influence of corporate taxes would be different due to the type of enterprise. Among them, most of the road transport enterprises will reduce the tax burden, and pipeline transportation enterprises and the railway transport enterprise and individual of road transportation enterprise tax burden is not reduced. After combine and calculate eachperformance index, we can find that the business tax replaced with VAT for the majority of road transport enterprises’ profit ability、debt paying ability、development ability have active impact, but for the pipe transportation and railway transport enterprises and individual road transport enterprises have a negative impact.And for the enterprise operation ability,after the tax reform, every enterprise can get a positive impact.Through the analysis of research conclusion and summary, transportation can be drawn from the camp to increase problems,mainly concentrated in the input link deduction, invoice management, transportation enterprise’s ownership and the authenticity of corporate financial data. And puts forward related measures accordingly, divided into the macro level and micro level measures. Macro level from the perspective of the government put forward relevant measures, designed to improve and solve the transportation enterprise in the camp of yulin city to increase the problems encountered in the process, such as optimizing the degenerate rate, improve the links of the input VAT deduction, scientific management of transport enterprises, such as reasonable and management of invoice, micro-level measures designed to solve the problems existing in the enterprise itself, such as in response to the camp to adjust business strategy,improve the ability of financial personnel, etc.
Keywords/Search Tags:The Changing From The Business Tax Into VAT, Business Performance, Transportation Enterprises, Yulin City
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