"Tax Reform In BT Replaced With VAT "Bring The Effects And Countermeasuresog To The Transport

"Twelfth Five-Year Plan" goal is2011-2015years to complete the reform of the tax system. Thefocus is on structural tax VAT, personal income tax, rising property taxes, focusing on structural taxreduction is a resource tax, property tax and environmental taxes. Since1January2012the pilot trial inShanghai VAT transportation business tax reform, the reform camp opened nationwide increase in theprologue, but January1,2014, began to carry out railway transport "camp changed to increase ", this timebefore the full completion of the transport industry," camp changed to increase."Since the1994tax reformin our country,20years of industrial structure and economic situation has completely changed, then thenew tax system is an urgent need, at present there are18kinds of existing taxes.The " Tax reform in BT replaced with VAT" on the transport companies had a very complicatedunprecedented influence. This paper first analyzes problems in the transportation industry,"Camp changedto increase" in the face of tax reform brought changes in the tax burden, then the business is not going tomake the same response to this, and enterprises to actively respond to national policy, through its own theindustrial restructuring and accounting reform, the fastest to adapt to policy changes, and strive to find hopein the face of adversity, flourish predicament.Again this year, the beginning of the tax reform of railway transport, railway transport enterpriseis different from other companies, has its own characteristics. Railway companies operating mostlygeographically widespread, massive organizational structure, scope of services single large enterprises. Itrelates to rail transport applicable11%VAT, freight logistics and passenger stations services are ancillaryservices applicable6%VAT. This paper selects the Datong-Qinhuangdao Railway Corporation is analyzed,the main consideration Datong-Qinhuangdao Railway Company Limited railway transport has arepresentative, the operating conditions of the main rail transport, accounting for more than97%of itsbusiness; secondly as the Datong-Qinhuangdao Railway publicly listed on the Shanghai Stock Exchangelisted companies, their company’s financial statements give a true, open and very valuable, can be used assources of research and data analysis in this paper; final financial report will be calculated on the basis ofthe Datong-Qinhuangdao railway, were calculated ’camp change increased distress and problems "beforeand after tax profit status and results of the enterprise, using comparative method can compare the clarity oftax reform to Datong-Qinhuangdao Railway and other railway transportation enterprises bring.In response to " Tax reform in BT replaced with VAT" impact on all transport enterprises,companies first consider their own reasons, internal financial management, improve staff knowledge andbasic quality, strict control of all accounting documents, improve enterprise accounting system; enterprisecosts, the establishment of a full range of cost control system, commodity prices and prevailing labor ratesclosely together, consider peer competitor price, the goal is to achieve both profit and not pay too much tax;procurement chain in terms of cost, transportation companies should also pay special attention to thedeductible input tax, VAT invoices as possible to obtain a reasonable amount of existing fixed assets,business planning, and conduct business equipment upgrading and technological upgrading is imperative, not only to adapt to the social development to improve their competitiveness and appropriate to reduce thecorporate tax burden.Enterprises also need to consider external factors, businesses and tax authorities need to activelycommunicate and coordinate first-hand the tax reform policies, and are familiar with the relevant tax reliefpolicies, the policy with their own operating conditions combined with a reasonable tax planning, reducetax-related risks; when companies do their own tax pressure is too large, but also a way to apply forfinancial aid, apply for government subsidies or transportation services provided by the tax proved to enjoygovernment subsidies.The implementation of " Tax reform in BT replaced with VAT", can effectively avoid repeatingpast been criticized taxation; able to develop modern service industry, including the tertiary industry,including play a positive role in promoting; further promote scientific and social division of labor,rationalization; help companies take advantage of tax co-ordination and other methods to reduce the taxcost, enhance the comprehensive competitiveness of enterprises, broaden the enterprise development space;fully optimize production, investment, consumption and export structure of social assets, to accelerate thedevelopment of China’s national economy continued large.