Research On Reform Of Traffic And Transportation Industry In China,Based On The Data Of Transportation Enterprises In Fujian Province

Tax plays an important significance for the economic development of a country and government functions and business development of the micro enterprises.Since 2011,China's transportation industry has carried out Camp changed to increase,which rapidly advancing in just a few years and achieved very significant results.Till 2014,the pilot reform of camp changed to increase in the transportation industry has been completed.Therefore,based on the pilot reform experience of China's transportation industry,the research and analysis on camp changed to increase,try to tests the actual results from the local run,finding out the problem,which is very necessary and also a practical reference.Through theoretical analysis and empirical analysis,this article chooses companies in Fujian Province:Fujian Expressway,Long Island shares,Xiamen Port and Xiamen Airport as the case,the actual operation of their camp changed to increase,the corporate tax burden situation,problems they faced are analyzed.At last,this article summarizes the findings and puts forward some further policy recommendations.Structural arrangements of this paper is consist of six parts:The first part is the introduction of this paper.The main contents is about the socio-economic background and socio-economic significance of the camp changed to increase.At the same time,this part summaries the research results about camp changed to increase,then the research methods and research ideas is expounded,pointed out that innovation part of the article and inadequacies on this issue.The second part is the theory of the business tax and VAT related concepts analysis and definition of VAT sales tax,resulting in the development and reform of the business tax and VAT development process of the review;the concept of the tax burden measure of the tax burden index system,the influential factors of tax burden are described.Finally,the theoretical analysis is given,about the significance of the transport camp changed to increase.The third part is an exposition of the policy of reform and increase of the traffic and transportation industry in china.First of all,it summarizes the definition,classification,development status of traffic and transportation industry,and the reform of traffic and transportation industry.The fourth part expounds the traffic transportation industry camp to increase the significance of the and camp changed to increase the influence of transportation industry in China,respectively from the four aspects of social and economic effect of angle,the industry point of view,enterprise efficiency,tax collection and management angle,the qualitative analysis.The fifth part is the key part of the article.The first part is the introduction of the general situation of Fujian Province camp changed to increase the overall running situation and Fujian Province transportation battalion changed to increase the,second extraction in 2013 to 2015 the province's transportation business changed to increase the enterprise the relevant data from the tax,tax,industry chain analysis camp to increase the operation effect,then the introduction of Fujian Expressway,Longzhou shares,Xiamen port,Xiamen Airport four listed companies in 2013 first quarter report,in 2014 the first quarter report and in the first quarter of 2015 report financial data analysis,camp changed to increase the pilot reform to the corporate solvency,profitability,operation ability to bring the influence of.The sixth part is the traffic transportation industry of Fujian Province in the camp change generated in the process of the problems and their causes are analyzed,and from the enterprise,the government,the tax administration sign three level,and put forward the perfect transportation battalion changed to increase the operational policy suggestions.The seventh part is the conclusion of the article.Through the analysis of the change of traffic and transportation industry in Fujian Province,it is pointed out that the effect of the camp changed to increase the traffic and transportation industry of Fujian province and the conclusion,points out the next research direction.