The Research About The Influe Nce Of Beijing Capital Inte Rnational Airport By The Change From Business Tax To Value Added Tax

From January 1st 2012, the policy about changing Business Tax to Value Added Tax has spread at Shanghai including port of Transportation and Service Industry. Companies of Beijing start to use the new policy from September. From now on Beijing Capital International Airport as a member of the civil aviation airport has changed from Transportation industry to Modern Service Industry so that it will replace the Business Tax for Value Added Tax.Airport before the implementation of the policy about changing Business Tax to Value Added Tax, although the business tax shall be levied according to the transportation, but its itself as pure services industry, a large amount of income comes from the aviation business and nonaviation business service income. So from the perspective of modern service industry. The analysis is researching the policy of changing Business Tax to Value Added Tax about the impact on the services sector. In addition, our country is now in the integration of the BeijingTianjin-Hebei region construction, selection of setting up the second largest airport is one of the important measures for construction, its purpose is to split off the capital airport traffic pressure, the capital international airport as the first position of the airport. So this article especially chooses Beijing Capital International Airport, as a special case study, through the real data of the specific tax calculation, to study the Beijing Capital International Airport transfer tax, enterprise income tax impact and net profit, based on the empirical data. In view of the airport taxes and the improvement of the enterprise put forward the corresponding suggestion, it can make the airport in a more reasonable and effective use of existing policy under the premise of reducing the tax burden on enterprises.