| Since January1,2012, the pilot reform of changing the business tax to value-added tax(VAT) was carried out in Shanghai transportation industry and part of the modern serviceindustry and then extended to the whole country from August1,2013in order to form acomplete deductible chain to reduce double taxation and improve the efficiency of taxation soas to support the development of the modern service industry. The goal of the business taxwith VAT is to hope that through the implementation of structural tax policy to achieveoptimal tax structure and reduce the tax burden on some industries, promote the rapidadjustment of industrial structure and economic growth. Transportation industry plays animportant role in the development of the market economy, it is have a close relationship withthe production and circulation, for it is the basic industry of the national economy.Transportation industry has been levied sales tax, and transportation sales tax led to reductionin corporate investment in fixed assets and equipment renewal slow and other issues, therebyconstraining the development of the whole industry. The levy of VAT can make up thosedrawbacks. So the tax reform has a significant influence on transportation industry.This article employs the literature analysis, descriptive study, normative analysis andempirical research to analyze the tax burden and profit of transportation enterprises before andafter the tax reform and classify their major businesses, thus work out the factors that affectthe tax burden and profit. Besides, this article states the difficulties and problems in theimplementation of changing the business tax to value-added tax(VAT), and combine the Haiyang transport company s example, to analysis and research corporate financial data. Finally,this article proposes some countermeasures on the perspective of the taxation planning ofenterprises and the tax collection of country respectively. |
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