Research Of The Impact On Tax Burden And Solutions Of "BT To VAT" On Transportation Industry

China's transportation industry in Shanghai in 2012 began to "Business tax reforms to VAT" tax reform,and then continue to expand the scope of the pilot,finally,after two years to achieve a pilot nationwide coverage,the industry fully completed this far-reaching reform.This paper summarizes the relevant literature at home and abroad for the transportation industry value-added tax system,with the theories of "Business tax reforms to VAT" as the support,on the basis of the existing research results,a detailed analysis of the impact of the domestic tax reform in the basic industries of the tax burden caused by.The article mainly analyzes the impact of the reform on the tax burden in the industry,and divides the small scale taxpayer and the general taxpayer separately.Through theoretical analysis of the transportation enterprises are small scale taxpayers from turnover tax and income tax point of view,"Business tax reforms to VAT" will reduce the small-scale taxpayers turnover tax burden,improve the small scale taxpayer's income tax,will be slightly increased overall small scale taxpayers the tax burden of the conclusion.Through the theoretical analysis of the general taxpayer of the transportation industry,we can get the conclusion that the influence of the camp changed to increase the tax burden on the general taxpayer of the transportation industry is uncertain.In the empirical study,the paper is based on a series of assumptions,through the screening of listed enterprises to get a sample of enterprises,analyzed the data of the sample companies in 2010-2015,select the transfer tax rate,income tax rate,the tax rate as a measure index of general taxpayer tax,the index values of each sample in each year are calculated.Through the analysis,the conclusion is that the tax reform to the tax burden on the transportation enterprises did have a profound impact,resulting in greater fluctuations in corporate tax burden.However,the overall level of tax burden is still showing a downward trend,there is only a small number of individual enterprises in a small range of fluctuations.The article also carries on the real diagnosis analysis through the case analysis form,mainly analyzes this reform to affiliated enterprise tax burden the influence.Up to now,the article combines the qualitative and quantitative analysis method,and analyzes the actual effect of "Business tax reforms to VAT" on the transportation tax burden,and draws the corresponding conclusion.The paper introduces foreign(including France,South Korea,UK)the actual situation of the transportation of VAT,learn from foreign advanced experience,in order to improve the value added tax system of China's transportation industry,this paper puts forward some suggestions on how to set up an efficient collection and management mechanism,improve the financial accounting mechanism,and improve the tax rebate mechanism.