Effects Research Of The VAT Replacing The Business Tax In Transportation

From the beginning of 2012 part of the transportation enterprise began to pilot business tax changed to levy value-added tax(hereinafter referred to as "BT to VAT"),to the beginning of 2014 that the railway transport industry to be included in the "BT to VAT".Two years time,transportation industry has been fully realized "BT to VAT"."BT to VAT" brought transport enterprises a huge test.This paper first reviews the business tax and value-added tax the development of the situation in foreign countries and the development of the situation in China.Compared business tax with VAT in taxation object,the tax basis,tax rate etc.From 2009 to 2014,the changes of the overall tax,VAT and business tax in our country were combed.Analysis of the "BT to VAT" the impact of the financial statements of the transport enterprises.This paper selects 37 listed transportation enterprises as the research object.To "BT to VAT" before and after the transfer tax and the tax burden on the transfer of additional tax burden rate to measure the situation of enterprises to increase or decrease the tax burden.Research on the change of the circulation tax and the additional tax burden rate of the circulation tax and related circulation tax in the first three years after the Sample Firms "BT to VAT".Research finding,"BT to VAT" brings some enterprises turnover tax and related circulation tax additional tax burden rate has increased.Some enterprises turnover tax and related circulation tax additional tax burden rate has declined.In sample companies,there are 19 companies turnover tax and related circulation tax additional tax burden rate has increased before and after a year at the "BT to VAT".Compared "BT to VAT" the first 3 years turnover tax and related circulation tax additional tax burden rate's average value with after the "BT to VAT" the average value,there were 20 companies average tax burden rate is falling.At the same time,there were 17 companies average tax burden rate is increasing.Comprehensive analysis,after "BT to VAT" the tax burden of the whole industry has declined.Specific to each sub industry,after "BT to VAT",road transport enterprises and air transport enterprises and railway transport enterprises tax burden have increased.Water transport enterprises tax burden have fell.The main reason for the rise of transportation enterprise tax burden is insufficient input tax deduction.Transportation enterprise is the first enterprise that carry on "BT to VAT".There are some difficulties in obtaining the special VAT invoice in some cost items,and the amount of tax deduction for the purchase of fixed assets by transport enterprises is less.In order to better adapt to the "BT to VAT",transport enterprises need to strengthen the personnel management and deductible input tax management.Transportation enterprises should pay attention to their own industry's tax policy change and the industry's tax policy changes in the upstream and downstream industries.