Analysis Of The Impact That The Replacement Of Business Tax By Value-added Tax In The Highway Transportation Enterprise

In order to solve the problems existing in the labor transaction process, ourcountry issued a replacement of business tax by value-added tax pilot program by theMinistry of Finance and the State Administration. Currently, transportation enterprisenationwide and some modern service enterprise has been fully carried the pilot. Themainly aim of the reform is optimizing the tax structure, reducing the tax burden onsome sectors,promoting the transformation of economic development mode andadjusting the economic structure through the adoption of structural tax reductionpolicy. Transportation enterprise is an important part of our national economy, and thehighway transport enterprise as the basis part for the transportation enterprise,occupies an essential role in the Productive service enterprise.Our highway transportation enterprise has long been taxed the business tax, thereis a double taxation, higher taxes, accounting irregularities and other issues, severelylimits the development of the road transportation industry. The replacement ofbusiness tax by value-added tax pilot is to solve those problems, promote thedevelopment of the highway transportation enterprise, optimize the industrialstructure. However, in the pilot process, many highway transportation companies toreflect the actual tax increasing rather than reducing, resulting in increasing thepressure on business, this phenomenon had not expected before the "Replacement ofbusiness tax by VAT". Therefore, exploring the impact of different taxpayers by thepilot and the problems after reforming has important theoretical and practicalsignificance to perfecting our tax system, and increasing profits road transportationenterprises.This article start with the basic concept of Business tax, VAT, Transportationindustry, Highway transportation enterprise, firstly, analysis the specific reasons forthe replacement of road transportation business tax by value-added tax through thetheoretical of basis tax, and in-depth analysis of the adverse effects of the businesstax for road transport; secondly, analysis what the pilot impact on small-scaletaxpayers, taxpayers in general and corporate finance operations, and then, the proposed a series of problems occurred after the pilot; finally, given correspondingcountermeasures and suggestions against the raised issues.