The Research On Effects And Measures Of "replacement Of Business Tax With Value-added Tax" On The Civil Aviation Transportation Industry

China’s value-added tax tried out from parts of the city in 1979, then the value-added tax system had undergone several amendments.in January 1994, "value-added tax of production type" established in the national scope. Along with the changes in the world economic situation, in 2009 the State Council decided to carry out the transformation of value-added tax reform-value-added tax of production type to value-added tax of consumption type.The reform became the first big change tax transition of our country on tax law,which marked a critical step in the turnover tax reform process.However,this reformation did not break the value added tax and business tax parallel pattern, which the impact of different extent hindered development of the third industry.Not only caused the enterprise double taxation,but also increased the enterprise tax burden.In order to play the role of Taxation and perfect the VAT chain,Bureau of Finance and the State Administration of Taxation launched transportation industry and part of modern service industry business tax in Shanghai carried out the system of replacing business taxes with value-added tax in January 1, 2012.From now on, the goods and services tax system reform was beginning.By the end of August 1,2013, "VAT Reformation" range has been extended to the trial.Then the railway transportation,postal services, telecommunications industry have been included in reformation and tax system reform became a new round of tax system reform wave.Air transport enterprise as a member of the transportation industry,belongs to the category of "VAT Reformation".But the air transport industry as a special transportation industry,has its own distinctive characteristics of capital, information, technology intensive and safety risk, management risk, and more uncertainty factors in the process of running business.Besides,the fund management, cost control, risk prevention and other requirements are more demands. Therefore, in order to cater to the tax system reform,air transport enterprises must adjust business process, management model to provide the convenience for the operation and management of air transport enterprises in the future and improve the operation effect, and then realizing the maximization of enterprise value tax reform under the financial management target.The overall framework of this paper is based on the "Present Situation- found the problem- to propose a solution," the logic model for analysis and discussion. Take "VAT Reformation" as a major policy background, with revenue neutral theory, the tax change theory, theory of optimal commodity tax discusses "VAT Reformation" inevitability and necessity of the tax reform. Take the Civil Aviation as the main object, its particularity operations management models to explore the "VAT Reformation" on the civil aviation industry in all aspects. Using a combination of qualitative and quantitative analysis model, in theory, this paper concludes that "VAT Reformation" on the civil aviation industry turnover tax, financial condition, cash flow and other aspects.Combined with quantitative analysis method,taking DL aviation as an example to comprehensive analysis of "VAT Reformation" the airline specific impact in terms of turnover tax, financial condition, cash flow and so on. Comparing the difference between before and after the tax reform,the paper detects the key management control links,and further elaborates series of adjustments changes of organizational structure, business processes and procurement strategies. At the end of the paper, according to the particularity of civil aviation transportation industry,put forward some practical and operable countermeasures.