Research On The Business Tax Reform VAT Of Transportation Industry

Transportation as a priority in the foundation of the national economy industry,occupies an important position in the producer services, is an important link inproduction circulation field, is closely related to social and economic developmentand People’s Daily life. Transportation business tax has been imposed, but due to thebusiness tax cannot offset the input tax, so there is the problem of double taxation, thisis not conducive to the development of transportation industry and its upstream anddownstream industries, thus to transportation tax system reform is imminent. OnJanuary1,2012, the state council decided to change the Shanghai transportationbusiness tax levy VAT pilot work, the next two years will expand to the whole country.Today has been extended to the nationwide reform pilot work, to the transportationenterprise accounting, tax burden and corporate profits have an effect, caused theattention of the whole society, the reform not only provides the goods and services taxreform in our country can draw lessons from the experience, at the same time makemore complete chain of value-added tax deduction, played a positive role. But weshould also see, pilot reform there are many problems at the same time, thetransportation average taxpayer tax rate from3%to about the tax rate of11%of thevalue-added tax, appeared a lot of enterprise tax burden not rise phenomenon, hasviolated the national "reform pilot industry overall not tax increases or slightly down",so the transportation after the change of paid VAT, tax system still needs to be furtherimproved.This article first to change transportation business tax paid VAT has carried onthe whole, this paper expounds on the historical evolution of the transport business taxVAT paid VAT instead of historical background, and discusses the related content ofthe reform. Then change to transport to carry out the business tax paid VAT, this paperdiscusses the cause of through a sales tax on transport problems, and after the changeof paid VAT which positive social impact analysis etc., to demonstrate transportationchange paid VAT is very necessary. Influence on the analysis of the transport business tax paid VAT instead of parts, respectively for small-scale taxpayers and averagetaxpayer, respectively, for small-scale taxpayers, the tax change paid VAT isundoubtedly the Gospel, but for the general taxpayer enterprises tax burden increaseor decrease degree is different, and the enterprise’s operating income and is closelyrelated to deduction of input tax credits, set up by assuming a variable way transportthe relationship between the amount of deductible tax and business tax revenue, reacha balance, according to the proportional relationship analysis of the circumstancesunder which the enterprise tax burden is heavier, under the circumstances to reducetax burden of enterprises, so that we can quantify the business tax paid VAT to thetransport enterprise tax burden and the influence degree of the profits. Concludedfrom the long-term perspective, transportation paid VAT instead the overall effect ispositive, tax reform can’t be one pace reachs the designated position, need to becontinually improved and gradually form a complete set of the related policy, only inthis way can promote the improvement of reform of labor system in our country, thedevelopment of the transportation industry environment, creating a favorable taxpolicy to better promote the development of economy and society.