| Business tax levy value-added tax, since the 1994 tax system reform, another majorhistorical changes facing a goods and services tax collection system, collection mode. Also since 18 th CPC National Congress, deepen the reform of economic system, accelerate the transformation of economic development mode, improve the important measures of the tax system.Transportation industry as the into the first industry business tax levy VAT pilot work,since 2011 in phases, sub sector, sub area, to 2014, has been entirely by the payment of business tax to pay vat. In the process of continuous advance of pilot work. Deepening,business tax VAT pilot work of the transportation mode of operation, has brought profound influence management method. Transportation enterprises are also in the tax system conversion process encountered a number of policy implementation, administration connection problems.This paper tries to Dalian Development Zone Transport business as a sample. Sample of business enterprises before and after the business tax reform VAT, tax analysis of the situation, mining the deep motivation of tax reform, analyze the impact of the tax system to convert the enterprise, identify problems encountered by enterprises in the tax reform process and to propose solutions. In order to accurately reflect the camp changed to increase business in the camp changed to increase before and after the change of the tax burden, and tax changes in business circumstances change by these companies, we selected Zone Transport Enterprises some taxpayers as the sample enterprises, through these changes in business conditions, changes in the tax burden, the reaction camp changed to increase the basic situation of the past year transportation companies.From the camp changed to increase the overall effect of view, the tax burden on taxpayers after the camp changed to increase, and indeed has been a significant decline in the camp changed to increase the tax purposes have been fully met. |
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