The Effect Study Of Replacing The Business Tax With Value-added Tax On Railway Transportation Enterprise

Replacing the business tax with value-added tax has brought many huge changes and influences on tax burden and transportation revenue management of railway transportation enterprise from January 1th 2014.Tax changes include turnover tax,corporate income tax,overall tax.The changes of transportation revenue management include transport income bill,revenue review,accounting,income audit.In order to implement the tax reduction effect and alleviating effect of the tax reform,this author apply mathematical method,subjunctive method,comparison method to analyze the tax burden and the revenue management of railway transportation enterprise after tax reform.Finally,this paper is divided into the following sections?Part ?:the author is to explore theoretically the main factor impressing tax reduction after tax reform through building the model of turnover tax reduction,the model of corporate tax reduction,the model of overall tax reduction.And it is the proportion of deductible operating costs inside total income(we called A in the following text).The tax reduction of railway transportation enterprise is closely related to A After the tax reform.A negative correlation exists between the turnover tax and A,the breakthrough point is that A=47.5%,when A<47.5%,the tax reform has a tax increase effect,when A>47.5%,the tax reform has a tax abatement effect.A positive correlation exists between the corporate income tax and A,the tax reform has a tax abatement effect,but as A grows,the tax abatement effect gradually offset.A negative correlation exists between the overall tax and A,AE(0,0.7),as A grows,the tax reform has a tax increase effect firstly,and a tax abatement effect later,the breakthrough point is that A=22.10%.Part ?:the paper chooses Daqin Railway Company as the representation for the railway transportation enterprise,and the real evidence for analyzing the models built above paragraph.Suppose that the tax reform occurred in 2013,so we can calculate the income data of 2013,it will come to a conclusion on how it effects the tax burden through comparing the real data and the virtual data.What's more,we need to probe into the sustained effect of the tax reform by collecting the income data from 2013 to 2017.We can prove the validity and limitation of the models by means of horizontal contrast and vertical contrast.Part ?:Analyze the effect of the tax reform impressing on the transportation revenue management of railway transportation enterprise:income ticket management,revenue review,accounting,income audit.Part ?:the paper gives some suggestions for the tax reform occurred at the railway transportation enterprise:it concludes tax planning and strengthen management.Tax planning includes purchase,deal,accounting.Strengthen management includes perfect system,optimize refund,standard management,stall training.