Font Size: a A A

Research On The Impact Of “reform Of The Camp” On The Transportation Industry And Countermeasures

Posted on:2018-08-09Degree:MasterType:Thesis
Country:ChinaCandidate:Z W LiuFull Text:PDF
GTID:2359330515951305Subject:Accounting
Abstract/Summary:PDF Full Text Request
Replace business tax with value-added tax,is a sales tax on service industry in the past to impose value added tax,from system to solve the business tax on the "coin collection,full tax" double taxation issues,realize the value-added tax system under the "inside collect,layers of deduction,tax system more scientific and more reasonable,more in line with international practice."Camp to add" reform is the reform of tax allocation in 1994,is a major tax reform,is also an important measure of structural tax cuts,is conducive to the pattern of economic development to speed up the transformation and the strategic adjustment of economic structure,pilot reform is of great significance and far-reaching influence.Transportation industry in the national economic development has always been as a link between the role of,with the increasingly mature of China's import and export trade and the rise of Internet +transport to the role of the national economy is more and more prominent,so the transportation industry as one of the earliest into camp "change" industry.To "change",transportation industry under the new situation is the necessary way to achieve rapid development,and adjust the industry capital structure,to achieve the inevitable requirement of traditional logistics to modern logistics transformation.In this paper,on the whole is divided into four parts,the first part is the first and second chapters,the first two chapters for the theory of "camp to increase the overall summary,provide theoretical support for the below,and to make the interpretation of the article structure.Second part for the transportation after the camp "change" to analyze the influence of the industry,from the industry level to find one of the common part,the third part through the case of transport "camp to increase the influence of using the data of substance,is also to prove relevant arguments.Last part through the summary of the previous,this paper analyzes the "battalion to add" reveal the problems in the process of implementation,the "battalion to gain" tax impact on the transportation industry and its forming reason,and according to the specific situation in our country,put forward the corresponding countermeasures.
Keywords/Search Tags:Transportation companies, VAT to replace, business tax, research problem
PDF Full Text Request
Related items