Analysis of The Impact of the "Business Tax Changed to Value-added Tax(Vat)" on the Tax Burden of Transportation Industry and Countermeasures

The implementation of "to replace business tax with value-added tax(VAT)" is to promote the reform of the taxation system of the Chinese. Transportation industry started from August 1, 2013. Due to the traffic transportation industry has characteristics of the industry, the reform involving tax rate and deduction of input tax also has its particularity. This paper tries to analyze the impact of the tax burden on transportation industry and puts forward the corresponding measures and suggestions for reference. The transportation industry is the typical production service industry. When it is incorporated into the scope of the value added tax, the structure of the tax system will be optimized and the tax burden will be reduced. Thus the country's financial income will be increased, and it's helpful to promote the transformation of economic development mode and economic structure adjustment, which is conducive to international standards. How does this change affect the transportation industry, and how should the enterprise deal with it? The author tries to analyze the impact to average taxpayers of the transportation industry from the financial point of view of " business tax changed to value-added tax", and give some suggestions on the tax planning to reduce the tax burden.