An Empirical Study On The Impact Of "Tax Reform In BT Replaced With VAT" On The Tax Burden And Corporate Performance Of Transportation Industry

In China,the major taxes in the commodity service tax include VAT and business tax.In the environment of sustained and rapid development of social economy,the situation of double taxation of business tax is gradually revealed.Due to the existence of double taxat ion,the pressure of corporate tax burden is even greater.In order to change this situation a nd realize the structural tax reduction of the country,replacing business tax with VAT bee omes the inevitable choice of China.Since the national promotion of the pilot program of replacing business tax with value-added tax,the research on replacing business tax with v alue-addd tax has gradually become the mainstream.Scholars analysis to add "camp" res earch results of the impact of transportation industry also gradually along with the develo pment of rich,but,"camp to add,tax policy for the transportation industry and the effects of performance study related conclusions did not agree.This paper takes the listed companies in the transportation industry as the main research s ubject,and makes clear that the research orbject is the policy of "replacing business tax wit h value-added tax".This paper studies the impact on the tax burden and performance of th e transportation industry under the circumstance of replacing business tax with value-adide d tax.This paper in view of the transportation industry "camp" instead of the Chinese and foreign literature classification comb,secondly describes the concepts related to transport ation,and transportation industry before and after the camp "change" small-scale taxpayer s and tax general taxpayer tax effective measure.After calculation,it is concluded that aft er the tax system reform,the turnover taxurban maintenance and construction tax and ed ucation fee plus tax burden paid by small-scale taxpayers have been reduced,and the ente rprise income tax has increased slightly.The change of general taxpayer's tax burden is rel ated to the amount of deductible input tax.Finally,this paper analyzes the effect of replaci ng business tax with VAT on the tax burden and performance of the transportation industr y.Empirical research part of collecting and sorting of the 65 listed on the deep Shanghai tra nsportation enterprises panel data from 2010 to 2016,DID model is established,through e mpirical research "camp" to the tax burden of the transportation industry and the impact o f performance.In the empirical study on enterprise tax burden caused by replacing busine ss tax with VAT,the overall empirical analysis results show that the effect of replacing bu siness tax with VAT on tax burden reduction of general taxpayers is not significant.But,"camp" to the transport of tax burden between different regions,different scale,there are di fferences between different industries,the eastern region than the eastern region of tax bur den decreased significantly;The tax burden of larger enterprises is significantly lower tha n that of smaller ones.Waterway transportation taxes down significantly,land transport an d air transport tax no significant decline,namely "camp to add" policy to lower part of the transportation enterprise tax burden,tax cuts for another part of the transportation enterpr ise effect is not very significant;It can be seen from the empirical research on the enterpri se performance of replacing business tax with value-added tax that "replacing business ta x with value-added tax" is not significant to business performance.On the basis of the em pirical research conclusion,the article mainly under the background of "change" camp,in view of the transportation industry the impact from the Angle of the two countries and ent erprises,puts forward corresponding Suggestions.