Open AccessResearch on Levying of Extending VAT Tax of Transportation Industry Based on Fuzzy TOPSIS
Author(s) -
Wei Du
Publication year - 2015
Publication title -
the open construction and building technology journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.261
H-Index - 22
ISSN - 1874-8368
DOI - 10.2174/1874836801509010087
Subject(s) - topsis , tax reform , business , value added tax , industrial organization , tax rate , transportation industry , economics , public economics , finance , operations research , transport engineering , engineering , macroeconomics
In this paper, we endorsed expending in VAT should be implemented step by step. Then we select the transportationindustry as the breakthrough point, by combining qualitative analysis and quantitative analysis methods and analyzetax pass-through effect, enterprise behavior effect and resource allocation effect between sales tax and VAT. It is madesome correction based on the traditional measurement indicators and analyzed the current situation of our transportationindustry's tax burden, description the necessity of changing transportation industry form business tax to VAT and the feasibilityof this change. It is analyzed the taxpayer identity, tax rate and tax preference after the reform in the basis ofTOPSIS. On the basis of simulation and transportation industry characteristics, we get a logical VAT rate. We analyze theeconomic effects and financial income because of transportation industry business tax into VAT.