The Research Of The Influence Of Business Tax To Value-added Tax Transformation Reform On Traffic Transportation Companies

Business tax to value-added tax transformation reform is an importantcontent of tax reform in the12thFive-Year Plan, as well as a major tax reformafter the transformation of value-added tax. Business tax to value-added taxtransformation reform not only meets the need of improving taxation system,but also meets the need of developing the service sector and promoting theway of our economy development and industry upgrading. The aim ofbusiness tax to value-added tax transformation reform is to eliminate the dualtaxation and reduce the tax burden of enterprises. Traffic transportationindustry is a fundamental industry in economy, and it was also firstly involvedin the pilot industries of business tax to value-added tax transformation reform.This paper will discuss the influence of this tax reform on traffictransportation companies’ tax burden, profitability and financial statementaccording to the tax reform pilot regulations and it will also summarize theeffect and existing problems of the pilot tax reform in traffic transportationindustry. There are totally4parts of this paper. The first chapter will discuss the background of this topic, the purpose of the study and the research meaning, the content and method of the study, the research results and problems to be solved. The second chapter will discuss the existing problems due to the co-existing of business tax and value-added tax, and the meaning of business tax to value-added tax transformation reform after introducing the business tax and value-added tax. The third chapter will discuss the influence of business tax to value-added tax transformation reform on traffic transportation companies’tax burden, profitability and financial statement after introducing the regulation of this tax reform. The forth chapter will summarize the results and existing problems of this pilot tax reform.