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"Replace Business Tax With Value-added Tax" Impact On Transportation Taxes

Posted on:2018-11-08Degree:MasterType:Thesis
Country:ChinaCandidate:W W ZhouFull Text:PDF
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China's current fiscal and tax system by the 1994 production-oriented value-added tax for 15 years,reform into a consumption-type value-added tax,during a great reform and improvement,but to achieve a complete tax system any gap.So the country in January 2012 from Shanghai to start the "camp Change",the future nationwide spread the vigorous sales tax reform levy tax system,this is the start of China's national structural tax reduction tax reform.Firstly,through reading and screening a lot of excellent literatures,this paper this paper describes the background of the reform of "battalion reform and Increase",and probes into the necessity of "changing and increasing" of the transportation enterprises,and secondly,analyzes its influence on the tax burden,especially the situation that the tax burden does not decrease in some transport sub industries.We understand that any change of purpose will embody the two aspects of "profit" and "disadvantage".With the "expansion of the camp" in the country's overall spread,the impact of various industries is not a consistent reduction of tax burden,especially the transport industry,because of its own particularity,so has become the reform of the "pain." To this end,this paper aims to study the impact of "camp reform and increase" on the tax burden of transportation and transportation,select the representative land transportation,waterway transport and air transport industry in the transportation industry,and screened out a representative of the dozens of listed companies,in the same fiscal year conditions,The total tax amount under the VAT condition is calculated separately,and the total tax amount under the business tax is computed.This paper compares and analyzes the influence of "the change of the battalion" on the tax burden of the three industries in the transportation industry.In the introduction of related concepts and theories,the inductive method is adopted,that is,after obtaining a lot of domestic literature and studying the related research results of others,the corresponding theory is summed up.At the same time,using the method of contrastive analysis,this paper makes a comparative analysis on the problem of tax increase of transportation enterprises.Finally,draw the conclusion,and make some suggestions.
Keywords/Search Tags:Transport enterprises, Replace business tax with value-added tax, Enterprise tax burden
PDF Full Text Request
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