The Impact Of “replacing Business Tax With Value-added Tax” On The Tax Burden Of Transportation Enterprises

The sustained and stable development of China's economy,although in recent years the domestic market in the economic doldrums,but the recovery of the market gradually,on the whole,China's current economic development in the recovery phase.The transportation industry is one of the key strategic industries of our national economy,is an important infrastructure of national industry,control with the development of economy and society in China.Since the reform and opening up,the local government and people realize the importance of the transportation industry,"to the rich,first road" has become a resounding slogan.The transportation industry to advance,in order to maintain sustained and coordinated development of the domestic economy.The transportation industry plays an important role in the economic and social effect,macro regulation of the domestic market,promote the reasonable layout,and coordinated development.The value-added tax is the largest tax in China,more than the total domestic value-added tax reached 60%of revenue,the value-added tax system reform is an important part of China's structural tax reductions.Since the fifth Plenary Session of the 17th CPC Central Committee,just a few years,China's "replacing business tax with value-added tax(VAT)" expanded rapidly,both the spatial scope or range of industries,are rapidly expanding.The transportation within the scope of value-added tax,can not only increase the fiscal revenue,but also conducive to the fair tax burden and fair competition among enterprises and more effectively promote the allocation of limited resources;and to establish standardization and international standards,and adapt to the modern market economy system of the value-added tax system.Therefore,the transportation industry "replacing business tax with value-added tax(VAT)" significant and far-reaching influence.However,with the "replacing business tax with value-added tax(VAT)" in transportation industry is gradually implemented,its influence on the transportation enterprise to bring the tax burden is becoming more and more significant,and gradually by the academic scholars,"the implementation of replacing business tax with value-added tax(VAT)" plays a role on the pros and cons of transportation enterprises in China.Overall,this paper from the point of view of transportation industry focus on the implementation of "replacing business tax with value-added tax(VAT)" meaning,expounds the necessity of analysis of transportation enterprise "replacing business tax with value-added tax(VAT)bring tax effects,a brief analysis of the" replacing business tax with value-added tax(VAT)"in the implementation of the present situation of our country;secondly,this paper discusses the implementation of' after replacing business tax with value-added tax(VAT)transportation enterprises,accounting for what changes will happen,in the fourth part of this paper also calculated before and after replacing business tax with value-added tax(VAT)makes transportation enterprise profit maintain breakeven point unchanged,the calculation principle of two kinds of tax net profit of the general taxpayer and small-scale taxpayers tax equal to the difference then point,This paper takes Changzhou A logistics enterprise as an example of "replacing business tax with value-added tax(VAT)" impact on enterprise financial index analysis,and analyzes the reasons of difference before and after the reform of enterprise financial index;finally,based on the understanding of the above content and the cause of the difference,and separately to the transportation enterprise with me the Chinese government put forward a further implementation of the countermeasures and suggestions of replacing business tax with value-added tax(VAT)”,to promote China's transportation industry and the national economy healthy and sustainable development.