The Research Of A Transportation Company's Tax Planning After Business Tax Reformed To VAT

In order to further solve the problem of duplicated taxation,perfect the tax system.The state council decide to carry out change the business tax with value-added tax from January 1st 2012,in shanghai transportation industry and part of modern service industry. The transportation industry is a basic industry,it can connected produce between consume.Transportation industry business tax has been imposed,but business tax restricts the development of transportation industry because of problems such as duplicated taxation,and the input tax without deduction.So the change brings significance for the transportation industry.Since the reform program to replace the business tax with a value-added tax has been carried out,we found that lots of companies in transportation industry's actual tax burden of enterprise has greatly increased instead of decrease.The article through to the transportation industry value added tax general taxpayer A passenger transport company after it replace the business tax with a value-added tax the tax burden situation as well as the existence question carries on the analysis.So,in this paper,we will mainly in the light of the basic situation of A passenger transport company and the present status of the enterprise tax burden, find that enterprise tax burden is heavy.Than,according to the specific condition of A passenger transport company for the design of the planning scheme,the firm reduces taxes by tax planning.At last,The research on tax planning is faced with a certain fords the tax risk at the same time.Suggestions are put forward to reduce the tax risk of the enterprise according to the tax risk.Through the research on A passenger company of the tax planning, this paper provides a reference for the A passenger transport company to reduce the tax burden and reduce the tax risk;On the other hand, it can be used for the transportation industry after the reform program to replace the business tax with a value-added tax has been carried out, which has practical significance and guiding significance...