The Issue Research Of Transportation Paying Vat

The reform of VAT has exited in China for many years. In1994, we finished the reform of the type ofproduction VAT. In2009, we finished the reform of the type of consumer VAT. They both enhanced ourVAT system in the very great degree. But if we want VAT to be more completed, we have to expand thescope of VAT deduction to cover every link, for example production, circulation, consumption and so on,thus way can we give fully play to the advantage of VAT. In2009, we turned the production VAT into theconsumer VAT and it was the key step to the tax reform, but two kinds of taxes exited at the same time andthe pattern is still not broken. Relatively narrow range of VAT has led to a series of consequences, forexample the fracture of the VAT deduction chain, the double taxation and so on, so the score of theturnover tax system is to expand the scope of VAT to improve the system of VAT. In recent years, theexpansion of VAT reform has been on the agenda and the first batch of pilot industry are the transportationindustry and part of the modern service industry in Shanghai. On January1,2012, the tax reform was beencarried on in Shanghai’s transportation industry. So far, the tax reform has been carried on for more than2years, but the impact on the transportation industry is not very optimistic and after the tax reform, manycompanies have a reaction that their tax burden has greatly increased. At present, the most main task is tolearn lessons from the tax reform of prophase to solve the problems in the tax reform.This article mainly takes M marine transportation enterprise as a case and it use the method ofliterature research, case analysis and comparative analysis. In this article, I estimate the tax changes of theenterprise before and after the tax reform, and I analysis the effect of the tax reform on corporate profits.Also, I summarize the reasons for the problems of the enterprise after the tax reform, and put forward some advices to solve the problems to furtherly improve the tax reform policies and enhance the competitiveability for the enterprise.The article mainly includes the following parts: Firstly, I illustrate the research and summarize therelevant literature and put forward some research questions, then, I illustrate the research contents, researchmethods and point out the innovations and shortcomings; Secondly, I illustrate the related content of thetax reform and its influence to the national macro-economy and to the enterprise, then I illustrate thenecessity of the tax reform. Thirdly, I emphatically take M marine transportation as the case, and thisenterprise is a general VAT taxpayer. In the part, I introduce the general situation of the enterprise and themain business, and I analysis the related financial data of the enterprise. Then, I calculate the critical valueof the enterprise’s tax burden changes and I study the whole industry chain. I mainly study some problemsof the enterprise after the tax reform and the causes of these problems; Lastly, aiming at the problems andtheir causing reasons existed in M marine transportation enterprise, I give some corresponding suggestionsfor improvement. It is temporary that the tax reform policy increases the enterprise’s tax burden. With theconstant promotion of the policy and the continuously summary of the tax reform experience, the goal ofthe structural tax reduction is bound to be more prominent and the tax policy will be more perfect.