Transportation "Replace The Business Tax With A Value-added Tax" The Effect Of The Policy Of Analysis

With China’s rapid economic development and progress in recent years our government to continue to adjust the tax system to adapt to economic development. As of 2009 basically realized from "production" to "consumer" VAT transition, starting in 2011, the State Administration of Taxation and the Ministry of Finance to proceed in accordance with China’s economic development situation and the structural characteristics of the tax levy business tax reform VAT research, and the introduction of specific provisions of "business tax reform VAT pilot program" and the transportation industry related business tax, the increase from 2012, and related transportation business tax pilot in Shanghai and gradually implement transport "camp changed increase " policy implementation; from August 1, 2013 across the country and part of modern transportation services " camp changed by " policy, On May 1, 2016, construction and installation industry, financial insurance and life services belong to the original tax levy limits such as the comprehensive implementation of "camp" instead.Based on the theoretical research results are summarized, combined transportation "Camp changed to increase," the effect of the implementation, on the one hand transportation "Camp changed by" theoretical analysis of the effect of policies, on the other hand to discuss the content of the actual data for reference empirical analysis and proof, and make relevant policy recommendations.In this paper, the first chapter discusses the research and development status at home and abroad for VAT, then elaborated on the transportation industry, "Camp changed by" theoretical basis, on the basis of the implementation of the transport industry to analyze the necessity of VAT; thereafter, from transportation to explore "camp changed by" covering aspects of policy effects and policy analysis from several aspects specific effect. The main "Camp changed by" later on tax and related economic data from the transportation industry in the empirical part, estimates the actual implementation of transport policy Effect "Camp changed by" after, and according to transportation "Camp changed to increase," the operation and the problems put forward practical policy recommendations.