Research On The Impact Of "Reform Of Replacing Business Tax With Value-added Tax" On Aviation Transport Industry

In China's turnover tax system,business tax and value-added tax occupies an important position,is imposed parallel in long-term.In order to improve the business tax a series of defects,including:double taxation?deduct input VAT difficultly?affect the healthy development of enterprises,China has carried out tax reform policy to make the business tax replaced by value-added tax(hereinafter referred to as "VAT alternative Business tax"),this tax reform carry out gradually in different industries,firstly attempt to proceed in the transportation industry and part of the modern service industry in January 1,2012 in Shanghai,the end of the event is the construction industry,real estate industry,financial services industry and life services industry into the camp changed to increase the pilot category in May 1,2016,It marks the full implementation of the "business tax replaced by value-added tax",the business tax to withdraw from the history of China's tax system.The implementation of comprehensive "business tax replaced by value-added tax" is conducive to improving the value-added tax deduction system,reduce the tax burden of enterprises,is conducive to the healthy development of enterprises and the transformation and upgrading of the national economy.Aviation transportation industry as an important branch of the transportation industry gradually become the core of the tertiary industry and developed rapidly in recent years,simultaneously for the first time into the one of the "VAT alternative business tax" pilot range.Different from the general transport industry,the aviation transportation industry has its unique operating characteristics.This paper mainly uses literature analysis,case analysis,and comparative analysis and other research methods,to study on the impact of " VAT alternative Business tax " on aviation transportation,select an airline company as a research case,use the relevant financial data simulation calculation to analysis the tax changes and economic impact after "VAT alternative business tax".it can be concluded that the implementation of the "VAT replacement business tax" has a positive impact on reducing the corporate tax burden.For the cause of this effect,to the enterprise tax planning and management of reasonable suggestions for optimization.