Transportation Industry In Our Country From The Business Tax To Paid VAT Problem Research

From the governments of the tax system reform began in 1994 in China, by 2009 China’s value-added tax from production to consumption, in the circulation of the reform of the tax system was carried out on several times. But before VAT does not change the business tax and value-added tax law in parallel condition, the business tax itself and VAT is not broad scope, cause the disruption of the VAT deduction chain and double taxation problem. Turn in domestic sales tax paid VAT calls for more and more high, approved by the state council, the ministry of finance and the state administration of taxation jointly issued by the business tax paid VAT pilot program. From January 1,2012, transportation industry and part of modern service industry in Shanghai to carry out the business tax paid VAT pilot instead. At this point, the goods service tax system reform. Since August 1,2012 to the end of the year, the state council will expand sales to increase the pilot to 10 provinces and cities, Beijing or launched in September. As of August 1,2013, "camp to increase scope has spread to the country on a trial basis. Premier li keqiang on December 4, chaired a state council executive meeting, the decision from January 1,2014, the railway transport and postal services into business tax paid VAT pilot, this transport has covered all camp to increase. Transportation industry is an important part of our national economy, is closely connected with other links in the production flow, but the pilot reforms in the past, China’s transportation industry has been a collection of business tax, severely restricts the further development of transportation industry in our country, affecting transportation enterprise’s international competitiveness. To include transportation in within the scope of VAT, to clear its tax hurdles on the road to development, with international practice and improve the international competitiveness. Change as a result, the business tax paid VAT reform for our country the development of transportation industry provides an important policy support, has played a positive role. Change at the same time, the transport business tax paid VAT, is advantageous to the fair tax burden and fair competition between the industry, promote the rational allocation of resources.In this paper, based on current research experts and scholars on business tax levy value-added tax, on the basis of current domestic economic situation as the research background, business tax paid VAT instead of research significance. Change from the current pilot areas transport business tax paid VAT, analyzing the present situation and problems of the implementation of the pilot results and find out problems, andcombined with the content of the foreign policy of value added tax, put forward their own views, hope will be helpful to the VAT reform. This paper expounds from the following several aspects. The first chapter, this article research background and significance of research, research methods and thesis structure of this paper, paper innovation points and deficiencies are pointed out. The second chapter, from the definition and characteristics of China’s transportation industry and its role in the national economy, the problems existing in the analysis of the business tax, the necessity and feasibility of the change of paid VAT and business tax are analyzed. The third chapter, starting from the actual situation of pilot in Shanghai, the analysis of the business tax paid VAT instead of achievements and some problems in the process, and combined with the foreign policy of value added tax, this paper compares and analyzes find significance. The fourth chapter, to appear in front of the problem, from the central and local tax revenue distribution, tax system reform, and put forward policy Suggestions on tax collection and administration.