Impact On The Transportation Enterprise Tax When Camp Changed To Increase

Enterprise tax burden refers to the enterprise as a taxpayer under the condition of the national tax or metrics, reflect the social product during a certain period in the number of tax distribution relationship between countries and enterprises. Different from western countries, our country enterprise tax mainly in the form of tax collection. The representative of the turnover tax tax value added tax and business tax. For a long time, China is in a state of value added tax and business tax law coexist. In tax, business tax is the price on the basis of tax turnover tax using the applicable tax rate, in full cost cannot be pre-tax deduction, a taxable projects tend to pay business tax for many times, as a result, many enterprises for tax evasion, tend to adopt simplified product transfer process, reduce the amount of product value-added, thus allowing companies have limited funds to further spread, is not conducive to the development of the industry set optimization, especially represented by services severely hindered the development of the tertiary industry, the company’s operating costs increase, the efficiency of resource allocation is reduced greatly. Relative to the business tax, value-added tax only to the circulation link value-added tax increases, has the following advantages:each link, each link taxes, avoid double taxation; Have wide tax base, has a universality and continuity, can balance the tax burden, promote fair competition; Can restrict each other on tax collection and administration, the cross audit, avoiding tax evasion.In this paper, the existing question about business tax paid VAT instead of study, based on the transportation industry listed companies as the research object, the selection of the transportation industry listed company,14 pilot area to the camp to increase the tax effects of empirical research. First of all, finishing to calculate the transport 14,2009-2014 sample enterprises tax data, to start a research from two aspects:horizontal and vertical. Cross-sectional study,2014 selected data, calculated in the same year, the total tax burden when the enterprises pay VAT and calculated under the condition of the total tax burden, if still to pay business tax and will compare the two; Longitudinal study, the statistical sample enterprise the actual tax burden of data from 2009 to 2014, to the camp to increase occurred cut-off point for comparison before and after the tax reform enterprise tax changes, and the secondary industry segment "waterway transportation industry", "highway transportation", "industry" as the group on the basis of the calculation results are compared. Horizontal and vertical drew the same conclusion from different angles, namely "in the tax system reform, the water transportation companies benefit most, tax burden ease; road transportation enterprise tax change is not obvious; air transport enterprises of reducing tax burden is not increased".Output VAT tax by tax, income tax rate, net value of fixed assets input tax deductible and the cost of production to the factors of input tax deductible. In many influence factors, including controllability and uncontrollable reasons. Enterprises are the major factors can affect and control the subjectively fixed assets purchased and pay the cost of production to obtain the input VAT invoices. According to China’s value-added tax law "to the ticket taxes, buying deduction" tax management characteristics, in this paper, the fourth chapter studies suggest that deductible income as a deduction item of the tax payable, it has affected the camp "gain" the trend of the tax changes. In other words, there is a critical point, when the tipping point deduction items, pay VAT taxable enterprises with equal pay business tax of tax burden; When the deduction item is greater than the critical point, due to the deductible amount is more, than to pay business tax when enterprises pay VAT tax burden, and vice versa. By definition, deductible income includes two parts, one is the new fixed assets input tax bill,2 it is deductible part in production costs. Which can produce the input tax of fixed assets purchased two things, one is the enterprise normal operation of the fixed assets such as aircraft, ships and other maintenance and maintenance expenses, these expenses included in fixed assets in the accounting, but it is the enterprise daily management necessary, related to the operation, and years with little change between years, in this article, the merger with deductible production costs, known as "routine deduction", in addition, due to expand and upgrade the need of decision-making on large purchases of fixed assets, will produce large amounts of input tax deductible, such large-scale deduction is not has year after year, and the current tax reduction have a significant impact, referred to as "accidental deduction" in this paper. This paper argues that conventional deduction influence the overall trend of the change of the tax burden, accidental deduction for deduction annual tax changes have a significant impact.Enterprises make purchases fixed assets decisions, not only to consider the effect of tax burden in the district this year, more want to consider the actual operation and long-term development of the enterprise, single bought up production to increase the input tax behavior is obviously not desirable. Therefore, the enterprise under the situation of pay VAT. truly achieve reduce tax burden should be considered in the height of the strategic planning as a whole.