In the expanded economic situation of "replace the business tax with a value-added tax", based on the foreign research of "replace the business tax with a value-added tax", the author stated the necessity and feasibility analysis of replacing the business tax with a value-added tax for transportation enterprises, researched impacts from the enterprise itself to national wide. In addition, the author raised several suggestions for possible problems of "replacing the business tax with a value-added tax" for transportation enterprises. While the value-added tax has been widely applied abroad. At the same time, China is gradually transforming. However, the author did not find out that any scholars did a quantitative comparison about the change before and after the business by using publicly listed financial statement data. This thesis selected financial data in 2012 and 2015 from 26 listed companies in China's transportation enterprises, calculated the average and the specific value of the index used to present the tax burden before and after replacing the business tax with a value-added tax by using the formula of return on net assets, and then after comparing the differences, analyzed the income impact of the implementation of the reform program of replacing the business tax with a value-added tax for transportation enterprises.