关键词：交通运输业；“营改增”；增值税；营业税；税负率
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ABSTRACT
Part of the traffic transportation industry enterprises appeared the phenomenon
of tax burden does not decrease but increase in the process of business reform to
VAT that deviate from the principle of “don’t increase or slightly reduce tax burden,
basically eliminate repeated taxation”. It is divided into general VAT taxpayer and
small-scale VAT taxpayer in the tax reform process. We use theoretical analysis and
formula calculation methods to study the small-scale VAT taxpayer, and we find that
the entirety tax burden has slightly increased. We use the listed company of transport
enterprises as examples to study the general VAT taxpayer of tax impact in the pilot
areas. Through the study we expect to reflect the reason why the tax changes in this
tax reforms. Based circulation tax、corporate income tax、overall tax burden rate on
the subject of study, according to listed companies’ financial statements and state
statistics bureau offered data. I take the circulation tax burden rate、corporate income
tax rate、overall tax burden rate as the study indicator，use the relevant data in the
process of the tax reform in 2012 and 2013 to study the result of the VAT in the
corporate tax burden .Based on the theoretical analysis, we use the sensitivity
analysis and critical analysis and effect analysis methods to explain the reasons why
a few companys tax burden has increased .Through the study we discovery that the
factors induced the surprising appearances : lesser deductible VAT amount of small,
high after tax rate changes, longer update cycle with the fixed assets ,the cost can be
used for tax decrease relatively in the enterprise income tax, the cognizance standard
to distinguish between average taxpayer and small-scale VAT taxpayer is not
reasonable, etc. So we suggest that the government should consider the appropriate
to reduce transport value-added tax rate, increase more costs that can be deduct in
enterprise income tax, set up reasonable taxpayer cognizance standard; Enterprises
should outsource non-core business, transform contract forms, change the form of
provide services, use tax planning in fixed assets to reduce tax burden .
Keywords: Traffic transportation industry; BT reforms to VAT; Value added tax;
Business tax; Tax burden rate
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