Analysis Of Business Tax On The Value Added Tax Effect On Eastern Airlines

Business tax and value added tax has always been the two most important categoriesof taxes in our country circulation tax system, occupy the important aspects in the taxsystem in our country. Value added tax’s object is a good or service, on the appreciationof each part of the circulation of commodities, while, the business tax is mainly onspecific industry, such as transportation, finance, service, culture and sports industry, postand telecommunications, entertainment and so on, and generally only certain parts in afull collection. There is no denying the fact that the business tax and VAT since thisparallel collection mode in a long period of time, has played a great role in promoting ourcountry’s economic and social development, promoting China’s economic and socialsteady, rapid and efficient development, however, with the deepening of China’seconomic and social development, the business tax system mode’s disadvantages arebecoming more and more significant. Especially for transportation industry and part ofmodern service industry, the business tax collection mode greatly limits the developmentof the industry, affecting the industry upgrade and optimization, hindered thetransformation of economic structure, is not conducive to the national economic structurestrategic adjustment.The ministry of finance and state ministration of taxation issued the business taxreform pilot VAT reform in2011. The transportation industry and part of the modernservice industry for the first time to pilot ran On January1,2012in Shanghai, thusopened the prelude of "camp to add" reform. On the one hand, the airline industry as animportant component in the transportation industry, holds the important status in thenational economy in our country, thus to research on the effects of air transport businesstax change after VAT obviously is of great significance. On the other hand, due to ourcountry current system is not perfect, the policy is not sound, excessive governmentintervention, the market mechanism is not sensitive enough, problems such as the lowlevel of industry development, the tax system needs to be optimized, thus for the researchof the industry the feasibility and urgency of reality.This article based on the eastern airlines, mainly study of a more in-depth analysis,by means of the related theory and data, the change of the company business tax VAT company as a whole and the change of the change of tax burden level and financialsituation upstream and downstream and tried to through policy optimization andcompany’s own tax planning and financial optimization, promote the development ofChina Eastern airlines and the whole airline industry.This article is divided into seven parts. The first part is an introduction, background,research significance, literature review and research methods and research content of thispart mainly introduces the; second part is the first chapter of "camp to add" Analysis onDF airlines, the tax burden, this part emphasizes on DF airlines, business scope, financialand tax policy to explain, to determine the logical steps of tax analysis and calculation;the third part is the second chapter "camp to add" analysis of influence on DF airlines,purchased by aircraft, aircraft leasing, the airport, the upstream and downstream marketand other aspects of comprehensive comparison to increase the camp after DF airline taxchanges. The fourth part is the third chapter, is staged on the second sections of theproblem, the hierarchical solutions; the fifth part is the conclusion, the main part of thesummary of the whole thesis; sixth part for reference, this paper lists the creation theoryof all materials, this is this essay completed; seventh part is the thanks, thanks to thecreation process to provide me with the help of teachers and classmates.