Research On Influences Of Changing Business Tax To Added-Value Tax To The Transport Enterprises Of Our Country

To replace the business tax with a value-added tax,which is short for “Business Tax to Added-Value Tax” is a part of fiscal reform and an important measure of structural tax reductions of our country.The transport industry runs as a basic and service industry of socio-economic,as well as a leading and key industry of the reform,has been influenced and shocked a lot since the Shanghai pilot,which has caused widespread concern in the industry,tax departments and the academic community.The reform in the transportation industry is very special no matter relating to the tax rate or the deductible input tax.This paper researches on influences of changing Business Tax to Added-Value Tax to the transport enterprises,aims at finding out measures to response to the policy of “Business Tax to Added-Value Tax” and improve the competitiveness.Firstly,this paper sets out the background and significance of the reform,introduce the history of tax system reform in our country.On this basis,it sums up the connotation of the policy of “Business Tax to Added-Value Tax” and compares to tax system reforms in the western developed countries to draw the inspiration for our country.Secondly,it focuses on transportation industry in our country,analyze the specific policy of “Business Tax to Added-Value Tax” in the transportation industry and problems in the implementation process,finding out the need of carrying out the policy in the transportation industry.Then it takes Shanghai as an example,analyze the influences of the reform from aspects of enterprise.At last,in order to response to the impact of “Business Tax to Added-Value Tax” to the transportation industry,the enterprise should reduce tax risks,expand the range of deductible taxes,improve the level of staff and perfect the pricing strategy.