Study On The Influence And Countermeasures Of "Replace The Business Tax With A Value-added Tax" On Marketing Transportation Enterprises

Since January 1,2012,with Shanghai as the first pilot city to carry out "reformation and increase of business," in the following two years,the scope of pilot projects for the transportation industry has been extended to the whole country,and a full-scale "reformation and reform" of the transportation industry has been realized.".On May 1,2016,the industrywide business tax was changed to value-added tax.The major tax reform reform of business tax to value-added tax has effectively changed the predicament of repeated taxation in various industries.At the same time,for each industry and related upstream and downstream enterprises,the industry value chain,VAT deductions can be interlocked to reduce taxes.At the same time,the loss is an important measure for the implementation of structural tax cuts in China.As an indispensable basic industry,the transportation industry has an unshakable supporting role in the development of the national economy.First of all,this paper selected 25 samples of listed transportation transport companies,covering different sub-sectors of land,water,and air in the transportation industry.Among them,land transport not only selected representative road transport,but also selected rail transportation with large transport volume.The relevant tax data in the annual reports published by the 25 sample listed transportation companies were used to obtain a change in the tax burden through reasonable calculations.The tax burden theory,optimal taxation theory and tax neutrality theory were taken as Theoretical support to study the turnover tax rate of listed transportation companies,as well as the overall tax liability rate as the “business reforms increase” to promote changes and internal and external impact on the company.This article also analyzes the phenomenon of a slight increase in the tax burden on some sample listed transportation companies at the beginning of the reform.In the conclusion of this paper,combined with the above theoretical research and empirical analysis,proposals for rectification are proposed from the perspectives of the government,the taxation authorities,and the transportation industry itself,in order to consolidate the achievements of the “business reforms”.