Research On The Influence Of "Reform Of Replacing Business Tax With VAT" On Railway Transportation Industry

To replace business tax with VAT(value-added tax) on service industry is an important content of tax reform in 12th Five-Year plan. Since 2012, the reform of VAT has gone through four years? much of the service sector of the transportation industry, and some producer services postal services, telecommunications and other services reform has been successful, but the rest of the construction, real estate, finance and insurance, services, and other services to promote life is more difficult. According to the "13th Five-Year" new work plan,2016 will be fully open "replacing business tax with value-added tax(VAT)". In this background, this paper studies the influence of "reform of replacing business tax with VAT" on the tax burden of railway transportation industry.This paper aims to examine the impact of the replace of the business tax with VAT on railway transportation industry’s tax burden by the use of input-output models. The input-output model shows that the tax burden of cargo services and total tax burden on railway transportation industry may increase.In this situation, the total tax burden may increase 2.54% and 1.81% respectively for cargo services and logistics enterprises after the replace of business tax with a value-added tax. "Replacing business tax with value-added tax(VAT)" fully open, the tax burden of railway transportation tax increased 1.49%, the total tax burden increased 1.02%. Compared with the "replacing business tax with VAT" local pilot, a comprehensive pilot reform of railway transportation industry tax burden turnover tax is reduced by 1.05%, the total tax burden reduced by 0.79%. This paper also applies the method of case analysis, researching the influence of "reform of replacing business tax with VAT" on the Daqin Railway. The results show that the total tax burden than before reform and to increase 172138.668 million yuan, total tax rate rose 3.19%. Using the sensitive factor analysis analysis tax rates and the degree to which the influence of the tax deductible items.Through the analysis of the tax burden’s impact of replacing business tax with VAT on railway transportation, from the tax rates and deductible input these two aspects, this paper proposed consummating railway transportation industry VAT policy suggestions and coping strategies of railway transportation enterprises.