The Impact Of Business Tax Reform Value Added Tax On Transportation Industry

The transportation industry is a pillar industry in the national economic development.In the modern society,the fields of people's production and life are inseparable from the support of the transportation industry.Since Reform and Open,the transportation industry has been an unprecedented development,and achieved brilliant achievements,favorable support for the rapid development of China's economy,the transport industry occupies a very important position in the national economy.However,due to the transportation industry to pay business tax when there is duplication of the issue,in order to promote the development of transport industry,China first began Business Tax Reform Value Added Tax tax reform on January 1,2012 in the transportation industry,to May 1,2016,the industry all into the Business Tax Reform Value Added Tax the scope of the implementation,After the implementation of the policy,most of the transport companies generally reflect the actual tax burden does not decrease,the Business Tax Reform Value Added Tax policy does not seem to achieve the purpose of tax cuts.first of all,This article introduces Business Tax Reform Value Added Tax background,characteristics of business tax and value-added tax,the concept of transportation.Then use the empirical analysis,measured the Business Tax Reform Value Added Tax policy for the general taxpayers in the transport industry tax impact.The results show that the Business Tax Reform Value Added Tax does effectively reduce the actual tax burden of the sample enterprises,but the actual situation of the individual is quite different.Then,the author chooses the DaZhong JiaoTong company of transportation enterprise as the object of the case study,and analyzes the impact of the policy on the actual tax burden of the enterprise,According to the results of the analysis,it is found that the actual tax burden of the case enterprise is increasing.In view of the research results,it provides some suggestions and countermeasures for the current difficulties and further development of the transportation industry,and hopes to provide some reference and reference for other industries that are newly incorporated into the scope of Business Tax Reform Value Added Tax.