Rrport On The Impact Of Value-added Tax Reform On Communications And Transportation Industry In City A

The pilot project which revolves transportation industry and some modern service from January 1,2012 in Shanghai is the beginning of the tax reform which changed Business tax to Value-added tax. Business tax to Value-added tax which is a important measure of national implementation of structural tax cuts is aimed at eliminating double taxation, perfecting the VAT chain length. However, a large number of studies have shown that more than half of company burdened rising tax burden instead of declining after reforming. And the research is mainly aimed at large listed companies.It is rare about the study of small and medium-sized enterprises. It has been two years from changing Business tax to Value-added tax in nationwide implementation of the transportation industry.So, it is meaningful to research the actual effect in transportation. Due to the current study rarely involved in small and medium enterprises, this paper which survey the actual influence of small and medium-sized enterprise transportation in small and medium-sized cities also has important practical significance.In this paper, Based on the background of Business tax to Value-added tax, survey the impact of the transportation about small and medium-sized enterprise through field research in tax Bureau and company. The results of the survey show that "camp" to the small and medium-sized enterprise tax burden decreased not significantly; Meanwhile, it is common of enterprise that does not regulate the behavior of tax evasion, so small and medium-sized enterprise transportation burdened higher actual tax burden. On this basis, this article analyzed the reason by the methods of empirical analysis, it is find that the main cause of this effect is the high tax rate, deductible costs is not enough, especially the shortage of fixed assets purchased.Finally, In order to promote the development of small and medium-sized enterprise transportation and better play the transportation industry to increase "camp" the effect, put forward the corresponding measures and suggestions.