Research And Suggestion On The Tax Burden Of Transportation Industry After “Replacing Business Tax With Value Added Tax”

As the basic industry of the national economy,the transportation industry is an important part of the national economy.It has important guiding significance not only to promote the perfection of tax system and to realize the rationalization and scientization of tax,but also to optimize the industrial structure and promote the benign development of transportation industry.On the basis of consulting a great deal of literature,this paper collects the relevant data from 2010 to 2016 of 65 listed companies' financial statements in the transportation industry,and adopts the comparative analysis method.Quantitative analysis analysis of the transportation industry before and after the change of tax burden.This paper analyzes the influence of "camp to increase" from four stages according to the process of "camp to increase" : the first stage is to implement "camp to increase" in January 1,2012,and the second stage is to carry out "camp to increase" from September 1,2012 to December 1,2012,and the third stage for August 1,2013 to implement "camp to increase" enterprises,Fourth In January 1,2014,we implemented the "camp to increase" business.In the four stages,the enterprise's turnover tax,income tax and total tax burden rate are calculated by using the relevant data of the financial statements respectively,so as to reflect more comprehensively the influence of the "business reform increase" on the enterprise tax burden change.In addition to the vertical comparison of the tax burden of the same enterprise,this paper also compares the changes of the tax burden between the transportation industry and its related industries.The conclusion of this paper is as follows: first,from the overall perspective of transportation industry,the total tax burden of enterprises increases by 30.77% and the total tax burden of enterprises decreases by 69.23%.Among the enterprises with rising tax burden,55 are road transport,30 are water transport and 15 are air transport.Second,from the point of view of different types of enterprises in the transportation industry,39.29% of the enterprises with increased tax burden in the road transportation industry,25% of the enterprises with increased tax burden in the water transportation industry,30% of the enterprises with increased tax burden in the air transportation industry.The rise of tax burden will have many adverse effects on the economy and society,including the decline of production scale of enterprises,the rise of unemployment rate and the unreasonable industrial structure,etc.The reasons for the increase of corporate tax burden include higher VAT tax rate,less deductible income tax,longer renewal cycle of fixed assets,and difficulty in obtaining special VAT invoices.In order to solve the problem of rising tax burden,the author puts forward suggestions to the government and enterprises respectively.The author's suggestions to the government include reducing the identification standard of the general taxpayer,simplifying the tax rate structure,reducing the tax rate,expanding the range of deductible income tax,and improving the tax collection and management capacity.The suggestions to the enterprise include strengthening the training of the relevant business personnel,establishing and perfecting the financial accounting system,selecting the identity of the taxpayer reasonably,and making reasonable tax planning.