A Research On The Influence Of A Pilot Reform Of Replacing Business Tax With Valued-added Tax On The Civil Aviation Industry And The Tax Policy Optimization

In1954, the VAT was generated in France. Since the VAT can effectively solve the problem of double taxation of general sales tax,70years after the last century, the rapid spread of international scope. Currently, there are more than170countries and regions, the introduction of the VAT, the tax covers almost all goods and services. In the OECD (Organization for Economic Cooperation and Development) over30member countries, the remaining member countries except the U.S. are the introduction of the VAT, the VAT revenue proportion of the total income tax revenue close to1/5. OECD member countries, especially the EU VAT extended to labor process is mainly influenced by the EC,"the6th VAT Directive" issued in1977, the VAT Directive requires all Member States to be levied on all non-financial services. As the role of tax-deductible VAT has, in many developing countries in the introduction of VAT will be included in the scope of taxation of labor. At present, China has not been incorporated into the value-added tax will be levied on the scope of services, which resulted in the interruption of VAT deduction chain, double taxation cases of severe labor and other tertiary industries. In order to break the pattern of the current sales tax and VAT levied in parallel, to avoid double taxation in certain industries drawbacks, while improving VAT deduction chain, promote the deepening development of related industries, establish a favorable tax environment for economic development. The State Council decided to January1,2012to include the aviation industry, including transportation and some services are subject to VAT, the pilot starting from Shanghai, and gradually into the country.The aviation industry as an important part of the transport industry, into this "camp changed to increase" the scope of the tax reform. Currently, there is a general level is relatively backward, technological level is not high, the talent behind the development of the construction industry, excessive government intervention, the market is not high, the price of air transport chaos in the development of China and other issues. From a tax perspective, the original air transport services to collect sales tax, income tax in full, resulting in the aviation industry there is double taxation, deductible missing links and other defects; while the civil aviation industry and other related industries have not formed a complete system of tax incentives, tax means to promote the development of the civil aviation industry urgent need to improve the effect.The "Camp changed to increase," the tax reform will affect civil air transport, mainly in terms of the tax system, tax changes and so on."Camp changed to increase," the pilot will inevitably lead to an increase of the proportion of the VAT tax, sales tax decline in the proportion, with the deepening of reform, the VAT turnover tax in the country’s tax system will be further improved. The aviation industry will apply a3%business tax is levied on the value added tax of6%will result in a large number of input VAT can generate fixed asset investment and aviation kerosene aviation industry expenditures decreased tax burden, thereby promoting healthy aviation industry development.