Analysis Of The Influence Of "Camp Changed To Increase" On The Transportation Industry Of Shihezi City

There is a very close relation between the transportation industry and various sectors of the links of production, circulation, the status of the transportation industry in the tertiary industry is irreplaceable. As early as in 2003, the State Administration of Taxation released provisions of the the State Administration of Taxation on strengthening freight transport tax management and transportation invoices VAT deduction management notice "(Guo Shui Fa [2003] No. 120), from November 1, 2003, transportation industry average taxpayer from the upstream enterprises to buy transportation services transportation invoices, must within three month of invoice date certification the transportation invoices or expired cannot to deduct the input VAT. Since then, the transportation cost can be input VAT deduction. Because the carriage of goods, special invoices for value-added tax into VAT management system for nearly ten years, has a good foundation of tax reform. Therefore, since August 1, 2013, the transportation industry and some of the modern service industry’s camp changed to increase in the country. Followed by Shihezi national camp to increase the call response, with "camp to add" pilot taxpayer Shihezi hang Transport Co., Ltd. issued a successful first piece of cargo transport industry value-added tax invoices, marking the Shihezi city transportation industry "camp to add" work in at 0:00 on August 1, 2013 officially launched, transforms the system successfully running on the line.Based on the background of value added tax reform, this paper analyzes the influence of the camp changed to the transportation industry by using the method of literature summary and chart. First of all, this paper on the camp of the transportation industry changed to increase research status and combed, on the business change increase the related concepts and theoretical basis are described; secondly, select a few representative of Shihezi city transportation general taxpayer and small-scale taxpayers as the research object, the tax and profit of specific analysis and calculation. Respectively, the research and calculation of the Shihezi City, the small scale of the transport sector, the tax burden of taxpayers and the general taxpayer’s tax burden and profit, compared with the camp changed to increase. Finally, the paper puts forward some countermeasures and suggestions on how to bring about a series of problems brought by the traffic and transportation enterprises in the change of the ground.Through the research work of this article draws the conclusion, some transportation enterprise in business tax levy value-added tax in the process of enterprise cost does not decrease, tax burden aggravation. This is clearly contrary to the original intention of replacing business tax with value-added tax(VAT). In the light of the problems existed in Shihezi city transportation industry tax rise, profits decline, the enterprise through the employees of enterprises, especially financial personnel to strengthen the training of professional knowledge, the full enjoyment of the reform of transport operators to increase the reform of the bonus, so as to promote the healthy, stable and rapid development of Shihezi transportation industry.