Research On The Influence Of Tax Burden In The Process Of "BT Reforms To Vat" In Traffic Transportation Industry

Part of the traffic transportation industry enterprises appeared the phenomenonof "tax burden does not decrease but increase" in the process of business reform toVAT that deviate from the principle of “don’t increase or slightly reduce tax burden,basically eliminate repeated taxation”. It is divided into general VAT taxpayer andsmall-scale VAT taxpayer in the tax reform process. We use theoretical analysis andformula calculation methods to study the small-scale VAT taxpayer, and we find thatthe entirety tax burden has slightly increased. We use the listed company of transportenterprises as examples to study the general VAT taxpayer of tax impact in the pilotareas. Through the study we expect to reflect the reason why the tax changes in thistax reforms. Based circulation tax、corporate income tax、overall tax burden rate onthe subject of study, according to listed companies’ financial statements and statestatistics bureau offered data. I take the circulation tax burden rate、corporate incometax rate、overall tax burden rate as the study indicator，use the relevant data in theprocess of the tax reform in2012and2013to study the result of the VAT in thecorporate tax burden.Based on the theoretical analysis, we use the sensitivityanalysis and critical analysis and effect analysis methods to explain the reasons whya few companys tax burden has increased.Through the study we discovery that thefactors induced the surprising appearances: lesser deductible VAT amount of small,high after tax rate changes, longer update cycle with the fixed assets,the cost can beused for tax decrease relatively in the enterprise income tax, the cognizance standardto distinguish between average taxpayer and small-scale VAT taxpayer is notreasonable, etc. So we suggest that the government should consider the appropriateto reduce transport value-added tax rate, increase more costs that can be deduct inenterprise income tax, set up reasonable taxpayer cognizance standard; Enterprisesshould outsource non-core business, transform contract forms, change the form ofprovide services, use tax planning in fixed assets to reduce tax burden.