Research On "Business Tax VAT" Influence On Xinjiang Transportation Enterprises

Transportation is an important part of our national economy, and production and circulation is closely related to, in the production of the service industry occupies a important position. Transportation has been levy business tax, but the sales tax because there is a double taxation, not deductible input tax and a series of problems, which restricts the healthy development of transportation industry. Value- added tax and business tax is China’s most important two big turnover tax categories of taxes, in the current tax system of our country, the most prominent problem is the irrational structure, there is double taxation, the tax structure is not conducive to the operation of the economy as a whole and the corporate tax burden is also heavier. Countries since 2012 the implementation of business tax on the value added tax reform of the tax system, the intention is to regulate the business activities of enterprises, reduce the tax burden of enterprises.With China’s deepening reform and opening up the development of, the taxation system in our country should also be with market changes to make the corresponding adjustment, especially the business of the inherent defects of the existing tax levy is becoming more and more serious. Therefore, the reform of the tax system is an inevitable trend. Therefore, "brought a major positive replacing business tax with value-added tax(VAT)" policy for the transport industry, to play a positive role in promoting consumption.Manufacturing industry of the third industry and the development of the highway transportation industry closely linked, camp to increase after highway transportation tax changes that had an impact on the transformation of enterprises and industrial structure. The camp of the road transport industry changed to increase as the object of study, focuses on the camp changed to increase the influence of highway transport industry tax and management, through tax method and the management pattern of different tax calculation,comparison theory and effective tax burden, find out the road transport business changed to increase the existing problems. Based on the research results of domestic and foreign scholars, this paper makes the following research:In this paper, the situation of transportation industry in China are analyzed, and specific to time the development of transportation industry of Xinjiang axis analysis, and compared with other provinces in the country. In the present situation analysis based on the Changji Hui Autonomous Prefecture transport company 2012-2014 related data calculation camp changed to increase before and after the tax changes in the situation, and pointed out that a number of factors which influence tax changes rate, deductible items,fixed assets, business model. And further analysis of the camp of the highway transportation changed to increase the impact on enterprise transformation, mainly reflected in the construction of enterprise management, enterprise financial management and the industrial chain. Finally, through the tax implications of the changes in the factors that changed to increase the camp of the highway transportation in the process of facing many problems and puts forward the policy recommendations aimed at through perfecting tax efforts to solve the current road transport business changed to increase the face problems, so as to further promote the enterprises to regulate their own business, to achieve enterprise restructuring and industrial upgrading.The innovation of the paper lies in the camp of the road transport industry changed to increase as the object of study, can not only reflect the camp to increase impact on road transportation industry, also can to the camp of the road transport industry changed to increase to provide reference. In addition, this paper adopts case analysis, quantitative analysis and comparative analysis method, through tax method and the management pattern of different tax calculation, makes the argument more fully.Through of Changji Hui Autonomous Prefecture transport company as an example to analyze the research, using different tax and business model, estimates the camp to increase before and after Chang Jizhou transportation company tax changes, and pointed out that the restricting factors of tax changes. Through the tax burden calculation found that enterprises only from the point of view of reducing the tax burden can use public buses and affiliated business combination operation mode, simple tax method, also can consider to change the mode of operation, the public bus mode, but from perfect business management, realize the transition point of view, the enterprise shall choose to change the management mode, accelerate the implementation of the public bus.