The Reform From BT to VAT Effect on Transport Industry

By theoretical calculations and empirical analysis, we analyzed the influence of reform to replace business tax (BT) with value-added tax (VAT) on transport industry. We selected 67 listed companies from railway transport, road transport, pipeline transport, maritime transport, air transport and oth...

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Main Author:	Yue Yan
Format:	Article
Language:	English
Published:	EDP Sciences 2015-01-01
Series:	SHS Web of Conferences
Subjects:	replace business tax with value-added tax (VAT Reform) Transport Industry Empirical Analysis
Online Access:	http://dx.doi.org/10.1051/shsconf/20151701012

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spelling	doaj-b3d39f5500dc4661963ebcdda5395c422021-04-02T14:09:03ZengEDP SciencesSHS Web of Conferences2261-24242015-01-01170101210.1051/shsconf/20151701012shsconf_icmetm2015_01012The Reform From BT to VAT Effect on Transport IndustryYue YanBy theoretical calculations and empirical analysis, we analyzed the influence of reform to replace business tax (BT) with value-added tax (VAT) on transport industry. We selected 67 listed companies from railway transport, road transport, pipeline transport, maritime transport, air transport and other transport companies. This paper made an empirical study on these companies’ financial data in the third quarter of 2014. The results show the reform to replace BT with VAT can reduce the corporate tax burden and improve performance.http://dx.doi.org/10.1051/shsconf/20151701012replace business tax with value-added tax (VAT Reform)Transport IndustryEmpirical Analysis
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Yue Yan
spellingShingle	Yue Yan The Reform From BT to VAT Effect on Transport Industry SHS Web of Conferences replace business tax with value-added tax (VAT Reform) Transport Industry Empirical Analysis
author_facet	Yue Yan
author_sort	Yue Yan
title	The Reform From BT to VAT Effect on Transport Industry
title_short	The Reform From BT to VAT Effect on Transport Industry
title_full	The Reform From BT to VAT Effect on Transport Industry
title_fullStr	The Reform From BT to VAT Effect on Transport Industry
title_full_unstemmed	The Reform From BT to VAT Effect on Transport Industry
title_sort	reform from bt to vat effect on transport industry
publisher	EDP Sciences
series	SHS Web of Conferences
issn	2261-2424
publishDate	2015-01-01
description	By theoretical calculations and empirical analysis, we analyzed the influence of reform to replace business tax (BT) with value-added tax (VAT) on transport industry. We selected 67 listed companies from railway transport, road transport, pipeline transport, maritime transport, air transport and other transport companies. This paper made an empirical study on these companies’ financial data in the third quarter of 2014. The results show the reform to replace BT with VAT can reduce the corporate tax burden and improve performance.
topic	replace business tax with value-added tax (VAT Reform) Transport Industry Empirical Analysis
url	http://dx.doi.org/10.1051/shsconf/20151701012
work_keys_str_mv	AT yueyan thereformfrombttovateffectontransportindustry AT yueyan reformfrombttovateffectontransportindustry
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The Reform From BT to VAT Effect on Transport Industry

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