Research On The Impact Of VAT Rate Adjustment On Road Transport Enterprises’ Tax Burden

Since May 2016,in order to promote the pilot work of domestic business reform better and effectively reduce the tax burden of SMEs,the state has reduced the VAT rate three times.After April 1,2019,China has implemented three levels of VAT rates of 1 1%,9%and 6%on general taxpayers in different industries or operating businesses.In this reduction,the applicable VAT rate for the transportation industry has been reduced from 10%to 9%,and there are a large number of small and medium-sized enterprises in the transportation industry.Therefore,a representative sample is selected and the tax burden under the new and old tax rates can be judged.The real effect of lowering the value-added tax rates could be judged in the transportation industry.The article has certain research significance including theoretical significance and practical significance.Not only can it enrich the research on China’s VAT-related fields,it can also discuss policy effects from the perspective of enterprises,which is conducive to the optimization of policies and provides a basis for them.The article puts forward the research questions in the research background,and then selects a road transportation company in Nantong,Jiangsu as a case study.The article uses the literature research method,case analysis method,and comparative analysis method,along the "proposed question-analyzed problem-solved problem"writing ideas,the main content is divided into six chapters:The first chapter is the introduction,which introduces the research background,research purpose and significance,research content and methods,research innovations and deficiencies,and systematically sorts out the core research results in recent years.The second chapter is an overview of the basic issues of VAT and tax burden.It introduces the definition or overview of keywords such as VAT and tax burden,then discusses the impact mechanism of tax burden under the adjustment of VAT tax rate,and finally introduces the theoretical basis of the adjustment of VAT tax rates.The third chapter is the introduction of company A,including company A’s business,operation,taxation,and the application of value added tax etc.And provide background information for later analysis.The fourth chapter is the calculation of the tax burden of company A.It measures the changes in the value-added tax,taxes and surcharges,and corporate income tax of the new and old tax rates of company A from April to December 2019.Finally,the company’s tax burden rate is calculated comprehensively.Judge the effect of the tax reduction policy.In this chapter,the reasons for changes in the calculation results are also analyzed from two perspectives,internal and external.The fifth chapter is the countermeasures and suggestions.Based on the reasons,it discusses the countermeasures of reducing the tax burden of Company A from the perspective of the government and the enterprise.Chapter VI is a summary and outlook,summing up the conclusions of the full text,and looking forward to future trends in both practice and research.Through the calculation of the sample enterprises,the article obtained a clear research conclusion.The adjustment of the value-added tax rate has caused the A company of the road transportation company to experience a situation where the tax burden does not fall but rises.This is also a common problem in the road transportation industry.The reason behind the policy is that due to the difference in the structure of the VAT tax rate,the reduction of the VAT tax rate reduces the input tax amount more than the output tax amount.There are also internal reasons such as the company’s own poor tax management and insufficient professionalism.The article is innovative in terms of research perspective and research sample.Current domestic scholars’ research on value-added tax focuses on the analysis of the effect of value-added tax and the impact of "VAT reform",which rarely involves the adjustment of the value-added tax rate.Therefore,the research on the adjustment of the value-added tax rate in this article has a certain novelty;The purpose of adjusting the VAT rate is to reduce the tax burden,but companies in the road transportation industry are likely to experience a rise in the tax burden instead of a decline,which has certain significance for the problems and related solutions.However,due to the lack of domestic literature on the impact of the VAT rate reduction on corporate tax burdens,there are fewer studies on road transport companies in the transportation industry,and there are not many contents that can be referred to.The specific impact of its policies is subject to further examination by time.The setting of the prerequisites in the calculation may have a certain influence on the conclusion.The conditions of Enterprise A can better represent the mediumsized road transportation companies in the region.The research conclusions may not be suitable for large enterprises or small-scale taxpayers.Therefore,the article has room for further improvement...