Analysis Of The Influence Of Replacing The BT With The VAT On Transportation Industry In Hebei Province

replacing the Business Tax with the Value Added Tax has had a profound impact in China.Some industries,such as the service sector,the financial sector,the tax rate does not fall or rise.This situation specially exists in the transportation industry.This paper from the related theory of value added tax,combining transportation enterprises in hebei province as an example,using the combination of qualitative and quantitative method,comprehensive analysis of the transportation industry in hebei province before and after tax in the tax system reform.From this conclusion,the tax burden of hebei transportation industry has not decreased since the "increase in revenue".Further analyses the reason of transportation tax rise,think some projects can be less deductions,and some businesses no longer enjoy preferential policies,the tax rebate this is transportation after the camp "change" no tax rise and basic reasons.To express more intuitive to the camp to increase tax impact on the transportation industry,this article from the perspective of the transportation enterprise tax planning,for the camp to increase after the transportation enterprise tax preparation work for the case analysis,thus for transportation enterprises to increase after the camp of the tax planning to provide certain reference.Combining practice and theory,this paper discusses and analyzes the tax burden of transportation enterprises after the tax reform.Based on the analysis of the above problem,this paper puts forward three solutions,one is according to the actual situation of transport taxes rise,further improve the system of value added tax;The second is adjusting the transportation's preferential tax policy;And the third is to improve the transportation system of tax collection and administration.