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1、AbstractABSTRACTValue-addedtaxisoneofmainbodyofthetaxinourcountry,itforraisingrevenue,rationalallocationofresourceshasapositiveeffect.Afterseveralreformofvalue-addedtaxsysteminChina.Until2012,thereformofslowlybegantobreakthepatternofbusinesstaxandvalue-addedtax,theeme
2、rgenceofanewword"camp"instead.Anyadvancereformfromlocaltooverall.DecisionofthestatecouncilsinceJanuary1,2012,inShanghaipilottransportationindustryandpartofmodernserviceindustrytocarryoutthebusinesstaxlevyvalue-addedtax(hereinafterreferredtoas"camptoincrease").Theultim
3、ategoalofthereformistooptimizethetaxstructureandreducethepartofthetaxburdenoftheindustry,tograduallyachievetheindustry'sbusinesstaxchangetoaddtheVATreform,changepatternofthelaw.Transportationindustryasanimportantpartofournationaleconomy,haslongbeenasalestax,doubletaxa
4、tion,however,cannotoffsettheinputtaxproblemssuchastheexistenceofitrestrictsthedevelopmentoftransportationindustry.Camptoincreaseinordertopromotethedevelopmentoftransportationindustry,isthepurposeofreducingthetaxburden.However,sincetheimplementationofthe"battaliontoadd
5、"95%oftheenterprisesrealizetheburdenortaxeswithoutchange,onlyabout5%ofthecorporatetaxincreases,partofthetransportationindustryisinthe5%.Sointhispaper,westudy"camptoincrease"theimpactonthetransportationindustryhasacertainpracticalsignificance,conducivetotheanalysisofex
6、istingproblems,andputforwardhowtotakemeasurestodealwith.Researchideaofthisarticletotaxrelatedtheoryasthebreakthroughpoint,pointsoutthenecessityofthecamptoincrease,onthebasisofusingthecombinationofqualitativeandquantitativemethodtoresearchandanalyzethetax'sinfluenceont
7、hetransportationindustry,finallycombiningcampincreasestothelistedcompaniesofChinaEasternairlinesco.,LTD.,caseanalysis,analyzestheproblemsexistinginthetransportationbattaliontoincreaseandputsforwardrelevantpolicySuggestions.Theanalysisandresearchofthehopethatthisarticl
8、ecanchangeforbusinesstaxlevyvalue-addedtaxpolicyofthisgoodpolitytopromotebetterpracticaleffect.AbstractKeyWords:transportati
