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Tax Burden Research of VAT on Transportation Industry

Author: ChengHaiXia
Tutor: GaoYanRong
School: Jinan University
Course: Finance
Keywords: Transportation Industry Fixed Assets Tax Burden
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 2985
Quote: 0
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Abstract


To further solve the problem of double taxation in our country, to improve the taxsystem and support the development of modern service industry, the TwelfthFive-Year Plan outline clearly put forward "to expand the scope of value-added tax,and correspondingly narrow down the business tax and other taxes". Nationwideconversion from business tax to VAT set as a goal during the Twelfth Five-Year Plan.Based on transportation industry characteristics and the effect of fixed assetsinvestments, according to certain classification standards and data selection principles,this text had selected40transport enterprises from all the72transportation companieswhich had already went public in2012of the our country as the research sample.Furthermore this research sample can be divided into four categories: landtransportation, sea transportation, air transportation and auxiliary transportation. Thistext focuses on the tax burden influence of the new fixed assets input factors caused tovalue added tax of all kinds of transportation enterprises from2005to2011. Andeventually combined with the impact of the VAT tax burden variation which causedby new fixed assets input of all kinds of transportation enterprises and take thetransportation abroad experience for reference. This text had put forward thefollowing recommendations: moderately reduce the VAT rate of road transportindustry, the passenger transportation need more tax benefits and the input tax of VATshould be made according to fixed assets depreciation deduction per year.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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