The calculation model and application about tax burden based on multi factors and whole life cycle under replacing business tax with value-added tax reform

Hai-xia Wang; Chun-chao Chu

doi:10.1117/12.2645580

23 November 2022 The calculation model and application about tax burden based on multi factors and whole life cycle under replacing business tax with value-added tax reform

Hai-xia Wang, Chun-chao Chu

Author Affiliations +

Proceedings Volume 12302, Seventh International Conference on Electromechanical Control Technology and Transportation (ICECTT 2022); 123023U (2022) https://doi.org/10.1117/12.2645580
Event: Seventh International Conference on Electromechanical Control Technology and Transportation (ICECTT 2022), 2022, Guangzhou, China

Abstract

The reform involving the replacement of business tax with value-added tax (VAT) is a significant finance and taxation reform in China, which will significantly affect the transportation industry. It is very important to assess the transportation enterprise tax burden during the reform, which will contribute to improving enterprise management and government policies, and successfully executing the replacement of the business tax with a VAT in the transportation industry. In this paper, according to the highway enterprise characteristics (their construction and operation), the factors affecting the total tax burden are studied, and a tax burden calculation model is established based on multiple factors and the whole life cycle. Finally, a highway is used as a case study to demonstrate the application of the presented model. The results reveal the concrete tax burden and the rationale therefor, allowing suggestions for government departments and enterprises to be proposed.

Citation Download Citation

Hai-xia Wang and Chun-chao Chu "The calculation model and application about tax burden based on multi factors and whole life cycle under replacing business tax with value-added tax reform", Proc. SPIE 12302, Seventh International Conference on Electromechanical Control Technology and Transportation (ICECTT 2022), 123023U (23 November 2022); https://doi.org/10.1117/12.2645580

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