Yulin City Transportation Battalion To Increase Positive Enlightenment To Our Country Tax-system Reform Further

With the rapid development of economy in our country, the disadvantages of the business tax double taxation in the reality is more and more serious, its policy is to encourage a lot of guidance and conveniently small, go against professional collaboration and division of labor, is not conducive to the development of the third industry, seriously hindered the transformation of economic structure adjustment, in the current our country the whole economy and society in "3 period" superposition of such a special period, the implementation of value-added tax is imperative. Business tax change paid VAT is our country after the tax reform in 1994 and an important tax reform, historical significance. Camp, however, from the "change" the pilot, the tenet of "camp to add" mainly on tax cuts, at least not to increase the burden of taxpayers. Change but from "camp" after the actual situation, some industry tax rise, some decline, industry tax rise, especially in the transportation industry for the show. Transportation industry is the national economy is an important part of the production department, on the one hand, it belongs to the labor force is concentrated industry, for our country to put a lot of school-age, surplus labor personnel provides lots of jobs; On the other hand, it is also relatively concentrated industry, capital formation associated with all aspects of our national economy. In recent years, however, because of the influence of China’s economic downward pressure, poor economic benefit of the industry, or even a downward trend. Taxation as an important means of government to intervene the economy, according to the government’s fiscal policy and economic target to capital flows and intervention of industrial development, it plays an important guiding role. High taxes could accelerate transportation industry integration and industrial capital transfer outward.This paper starts with the background of "camp to increase", from the deep factors such as theory, history, economy, analyses the reason of "camp to add" important historical significance, and highlight the problem of double taxation of the transportation industry, analysis, transport the deep reasons of the "camp" instead. Follows from the general to the particularity of research ideas, this paper starting from the common problems of transportation battalion to increase, the selection of yulin city transportation, transportation of yulin city due to its special geography, natural environment, wide coverage of the transport industry, capital structure is relatively complex, there is a problem is relatively concentrated, reform effect more apparent, problems with wide representativeness.Therefore, this article specifically for transportation of yulin city scope, the analysis by means of empirical analysis to add "camp" influence on transportation industry, based on the different types, different sizes of different means of transportation companies purchased assets obtained respectively through empirical analysis research, especially for transport enterprises under the mode of financing lease of tax changes the special case of an in-depth analysis and study, find out the change of enterprise tax burden, and in view of these reasons deduce, sum up the camp to the national transportation enterprise to increase the model function, the next step of tax reform in China is also a good lesson.