Research On The Transportation Enterprise Tax Changes In Guangyuan After Business Tax Paid VAT

In 1994,China implemented the tax reform,which has formed the value-added tax and consumption tax for ever since a turnover tax,value-added tax and business tax jointly manage pattern.Based on the difference of tax jurisdiction,produced two sets of mechanism of national tax and land tax,and in more than 20 years maintain the balance of the central and local finance.But with the development of China's economic and social,the disadvantages of tax system structure is more and more obvious,business tax exist serious problem,in the short term it can increase the local fiscal revenue,go down for a long time will not conducive to the sustainable development of our economy and the upgrading of industrial structure.Therefore,the transformation of tax system is inevitable.In 2008,our government decided to implement production gradually into a more scientific consumption type VAT.In order to better adapt to the needs of economic and social development,improve the system of tax collection and administration,and achieve the purpose of structural tax cuts.In 2012,China began to implement the business tax VAT reform pilot.Transportation industry is the first area of this reform.Then continue to change of business tax paid VAT reform in our country,in accordance with the overall train of thought and orderly points region.In May 2016,after the establishment of the real estate,the financial industry and other areas of reform,this is another significant change of tax system of our country.Transportation industry as a business tax paid VAT pilot promotion instead of the first industry,the reform of the development of the region's transportation enterprises have what effect,to the enterprise brought what tax as well as the production and business operation,all of these is an issue worth exploring,reform the actual effect is examined,reform experience is worthy of reference for other industries.Under the guidance of the optimal tax theory and the optimal tax theory,and through the study of literature review summarizes,take Guangyuan city of Sichuan province as the study area,through theoretical analysis,empirical analysis and case analysis to explore the tax reform's influence on the regional transportation enterprise.The full text is divided into six main parts.The first part is the introduction,through the introduction to the research background and significance,in combing the basis of summarizing the domestic and foreign research literature on sorting out the research idea of this article.The second part is the conceptual definition and theoretical foundation.The third part is the transportation enterprise reform of the theoretical analysis,through the analysis summarizes the calculation model of enterprise tax after the reform,for the following case analysis provides the practical and feasible measure.The fourth part is the empirical analysis,through the situation analysis of the regional transportation enterprises,explore the relationship between the tax rate and the tax reform policy,the size of the company,the growth rate of the fixed assets of the company,and the company's main business costs,then sums up the tax reform results and problems.The fifth part takes X as an example,to explore business tax paid VAT to the transportation enterprise in Guangyuan city of tax changes and the impact of the production and business operation.The sixth division is conclusions and suggestions,and puts forward reasonable suggestions for the adaptation and development of regional transportation enterprises.Research conclusion of this paper for the implementation of tax reform in Guangyuan transportation enterprise whole are at lower tax burden and adjust the structure,the purpose of the reform for small-scale taxpayers easy to reach the effect of tax in the industry,and for the general taxpayers are to analyze the tax effect of tax changes and input offset the tax effect of the two aspects of the comprehensive results,and for the larger financial system more perfect enterprise its lower taxes are easier to implement.But it can't be ignored in the process of reform,the part of the transportation enterprise in Guangyuan for a series of reasons the tax was increased in the short term,but this kind of enterprise's overall tax burden in the later also revealed a decreasing trend.As the reform continues to advance,research areas of transport enterprises tax has been effectively reduced,the development of the industry to improve the specialization degree is bigger,the reform for the vast majority of transportation enterprises to drop the initial purpose of restructuring,reform of regional transportation within the professional development of the enterprise has played a positive role,but also has the difficulty in enterprise income deduction,tax reform transition period such practical problems as lack of management.In view of this,this article from two aspects of government governance and corporate governance gives the following countermeasures.In the aspect of governance:(1)The tax department should to establish long-term effective mechanism of tax reform policy propaganda.(2)To appropriately increase deductible scope of the project,continue to improve the buckle chain.(3)Expand the business tax paid VAT reform scope.(4)The relevant departments should to strengthen the timely management of transportation enterprises.(5)Optimize the collection and management level,promote the collection and management quality,and the effect double promotion.In the aspect of corporate governance:1)To optimize enterprise operation management,improve enterprise mode of operation.(2)Enterprises should grasp the accurate market positioning,enhance the level of professional management.(3)Enterprises should pay attention to the choice of partners,to choose the high quality suppliers.(4)Enterprises should improve their own financial and accounting system,strengthen the paper management,attention to tax planning.