The Research On The Financial Effect Of “business Reform”

With the rapid development of China's economy,the order of market operation tends to be stable.However,with the rapid development of the economy,some problems have been followed,the most important of which is that the corporate tax burden is too heavy.In the long history of tax revenue in our country,business tax has become one of the main taxes in our country.Although the size of the amount of business tax is only related to operating income,and only from the tax rate to see the business tax rate is much smaller than the rate of other taxes.However,the business tax levied behavior exists in each circulation link,namely commodity circulation with a per corresponding income and the tax rate shall be calculated over the amount of sales tax,which increased the tax burden of enterprises in the invisible.In the daily operation of enterprises,the impact of tax can not be ignored.The mismatch between the tax system and economic development restricts the long-term development of enterprises.In order to create a harmonious tax environment with economic development,the establishment of a sound tax system,the camp changed to increase the implementation of the policy is particularly necessary.The collection of business tax mainly exists in the third industry,and the air transport industry is a capital intensive industry,because of its particularity,the amount of investment and output is relatively large.High cost and high cost of air transport companies to bring the tax burden is relatively heavy,so the air transport industry camp changed to increase the implementation of the policy imperative.Based on this background,this paper first summarizes the background and course of the air transport industry "camp changed to increase",and then analyzes the problems and causes in the operation of the air transport industry.Then in the large central enterprises Chinese international Uni Airways Corporation as an example,from the implementation of tax reform after the impact on the enterprise tax burden and financial aspects of the discussion,combined with the enterprise annual data in air,using correlation analysis correlation index to measure the level of the actual tax burden of enterprises,because of the financial and tax reform caused by the change of status.Finally,in view of the problems existing in the implementation of the "camp to increase",the paper puts forward some relative countermeasures and suggestions from the aspects of value-added tax system,relevant policies and the corresponding tax collection and management system.Camp changed to increase the implementation can also be adjusted by the supply side of the economic development plays a role in promoting.For enterprises,reducing the cost also means that you can get more profits,which has played a catalytic role in the accumulation of capital.If each enterprise can do their own structural optimization and upgrading,will also promote China's overall industrial upgrading.