Effects And Countermeasures Research Of The VAT Replacing The Business Tax In Transportation

At present, our country is in the period of strategic opportunities to speed up thetransformation of the pattern of economic development, vigorously develop thetertiary industry, especially the modern service industry, to promote economicrestructuring and improve the national comprehensive strength is of great significance.Change of the pattern of economic development, industrial structure adjustment is thepressing needs of the development. Business tax problems of double taxation policy,make the enterprise in the face of the tax burden is bigger, is not conducive to realizethe fair tax burden, the third industry is not conducive to enterprise competitiveness,hindered the further development of service industry. Tax reform, which is beneficialto the perfection of tax system, solve the problem of double taxation, conducive tosocial division of labor, enhance the capacity of enterprise development, to change theway of economic growth.The tax reform of transportation enterprises is huge, to get through deduction ofupstream and downstream of the chain and industrial upgrading, is advantageous tothe transportation enterprise tax burden is reduced, promote transportation enterprisesto speed up the equipment renewal and encourage innovation. In the transportationindustry in our country enterprise to bring beneficial effects at the same time, alsoexists in the process of implementing the following difficulties: transportationenterprise cost accounting harder and problems such as part of the corporate taxburden is not decreased. Transportation industry for a long time to collect sales tax, onof value-added tax accounting, the lack of relevant accounting experience, in a shorttime for business transformation has certain difficulty.To be adapted to the change of tax system, enterprises must seize the opportunity,challenge, strengthen management. Enterprises can from the following aspects, first,enterprise strengthen internal management. After establishing system, adapted to thetax reform of financial system and relevant internal control system. According to thechange of related regulations, tax planning scientifically. On the understanding,strengthen staff awareness of tax change and change management system; In therespect of carrying out the system, strictly in accordance with regulations of thecompany, to implement. Second, improve the professionalism of fiscal and taxationagency personnel. Enterprise should establish training evaluation mechanism,financial personnel familiar with financial work flow after the tax reform, make the business accounting more accurate, specifications. Third, for tax breaks. After thechange of paid VAT policy has the full backing of the transition of the enterprise,,enterprises should make good use of transitional policy, grasp the opportunity andobtain fiscal subsidies and support. Fourth, to strengthen the VAT tax planning.Enterprise in choosing a partner, under the premise that control the purchase cost,should consider whether cooperative enterprises have the general taxpayerqualification, distinguish between the purpose of the procurement of goods,reasonable arrangement to buy time. In transportation industry, aviation industry isone of the important industry of national economy development, this article selectsone of the big three airlines of China Southern Airlines Company Limited as anexample, analyzes the tax reform’s influence on China Southern Airlines CompanyLimited, and puts forward some Suggestions of dealing with tax reform.