Business Tax VAT Road Freight Transport Industry Tax Revenue Management Research

Business tax levy value-added tax(hereinafter referred to replace business tax with value-added tax(VAT)) pilotreform is an important measure of national implementation of structural tax cuts, but also a major tax reform. In accordance with the State Council "to replace business tax with value-added tax(VAT)" to promote the work of the implementation of the programme, the industry scope has been further expanded, the current traffic transportation,postal services, part of the modern service industry and telecommunication industry have been incorporated into the scope of the pilot. The Ministry of Finance and the State Administration of taxation as a response to the call,and actively introduce relevant supporting policies, promote "to replace business tax with value-added tax(VAT)" reform steadily.Road freight transport industry as an important part of modern logistics industry, the third industry is relatively mature. The camp to increase will help to get the industry value-added tax in the chain, to promote the rapid and healthy development of the road freight transport industry, but at the same time, the camp to highway cargo transportation industry increase in many aspects of tax source management, invoice management, financialaccounting is also faced with new challenges, how to strengthen the tax management has become the research needs to tax department of the topic, also is the realization of the modernization of the tax part.This paper introduces in detail the theoretical basis related to road transport industry, and taking the tax situation of Zaozhuang city highway cargo transportation industry economy as an example, the analysis of the camp to increase the effects of pilot of the industry, and to find possible pilot after the existence of tax management in the industry the risk of problems, and analysis reasons of problems from multiple perspectives of tax policy, tax administration, the enterprise level and the government level, and then through the study of various methods of revenue management, put forward the suggestions of strengthening the management of tax revenue, but also conducive to the healthy and steady development of tax.