The Research On Influence Of Tax Burden In Transportation Enterprises Of Business Tax Reform VAT

Our country implemented the tax reform in 1994, forming a tax pattern of the value added tax and business tax, compared with value added tax, business tax has the disadvantage of double taxation, under the same condition, it can aggravate the enterprises' tax burden, which is not conducive to sustained and healthy development of enterprises. Therefore, in order to eliminate double taxation problem of business tax, in 2012, Shanghai first began BT reform VAT in the transportation industry and part of the modern service industry, on January 1, 2014, the railway transportation industry join into BT reform VAT, which marked transportation fully completed BT reform VAT.After BT reform VAT, a lot of transportation enterprises' tax burden achieved the plan of "twelfth five-year" which proposed the goal of structural tax cuts, however, there is a lot of transportation enterprises' tax burden is raising. In order to analyze the transportation enterprises' tax change after BT reform VAT, in this paper, the author uses qualitative analysis and quantitative analysis to analyze the transportation enterprises' tax burden, and uses the single factor sensitivity analysis method to analyze the factors which influence the tax change. Furthermore, from the perspective of tax planning, the author puts forward suggestions to deal with tax change.In order to analyze the impact of transportation enterprises' tax burden after BT reform VAT, the author uses qualitative analysis so as to respectively analyzes the turnover tax burden rate, enterprise income tax burden rate and the overall tax burden rate of the small-scale VAT taxpayers and the general VAT taxpayers.In order to analyze the impact of transportation enterprises' tax burden after BT reform VAT, the author uses quantitative analysis, due to the limitation of the data, so, the author only analyzes the listed enterprises' tax burden. Considering the time differences of transportation enterprises to implementing BT reform VAT and the different characters of each industry, this paper analyzes the transportation enterprises' tax burden change after BT reform VAT from stages and industries of two dimensions. At the same time, in order to further analyze the reasons which leads to the transportation enterprises' tax burden change, the author has introduced the single factor sensitivity analysis to analyze factors of the tax burden.After using qualitative analysis and quantitative analysis to analyze the impact of transportation enterprises' tax burden after BT reform VAT, The author puts forward suggestions to deal with tax change from the perspective of tax planning, the paper proposes from four aspects to deal with tax change: The first is choosing taxpayer identity reasonably, namely transportation enterprises try to choose to be general taxpayers, because, from May 1 this year, construction, real estate, finance, life services have also been included in BT reform VAT, at the same time, all new real estate enterprise has also been included in the VAT deduction scope, which will reduce tax burden of transportation enterprises. The second is selecting fixed assets' suppliers and purchasing time reasonably, namely transportation enterprises purchase fixed assets from suppliers who are general taxpayers, in order to achieve the VAT special invoices which apply tax rate of 17%; At the same time, transportation enterprises purchase fixed assets when there is a lot of output tax, as well as having a demand to update the fixed assets. The third is dividing different tax rates applying mixed management income accurately, namely the transportation enterprises should be accurately dividing corresponding income with different tax or levy rates, otherwise, all applying a heavier tax rate or levy rate. The fourth is changing services providing way, namely transportation enterprises can change tangible personal property leasing which applying tax rate of 17% into transportation services which applying tax rate of 11%.In order to put forward tax planning, the author analyzes the transportation enterprises' tax burden after BT reform VAT, which, on the one hand, is beneficial to reduce the tax burden of enterprises, on the other hand, from the macro level, is helping to enhance the level of tax collection and management, to continuously improve and perfect the relevant legal system of tax, from the micro level, is advantageous to the transportation enterprises continuously improve the level of financial management. At the same time, because from May 1 this year, BT reform VAT further expanded the scope, therefore other industries have a certain reference to dealing with tax change when carrying out BT reform VAT.