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    [1].Alan Schenk,Oliver Oldman.Value Added Tax:a Comparative Approach [M]. Cambridge Uniwersity Press,2006.
    [2]ÂÞ·ÉÄÈ£®½»Í¨ÔËÊäÒµ¸ÄÕ÷Ôöֵ˰µÄ̽ÌÖ£ÛJ£Ý.ÌúµÀÔËÊäÓë¾­¼Ã£¬2006(9)£º137.
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    [4]ƽÐÂÇǵȣ®Ôöֵ˰ÓëӪҵ˰µÄ¸£ÀûЧӦÑо¿£ÛJ£Ý£®¾­¼ÃÑо¿£¬2009(9)£º66-80.
    [5]Íõ½ðϼ£®À©´óÔöֵ˰Õ÷Ë°·¶Î§µÄ˼¿¼£ÛJ£Ý£®Ë°ÎñÑо¿£¬2009£¬29(8)£º48-50. 
    [6]¸ÊÆôÓû£®½«½»Í¨ÔËÊäÒµÄÉÈëÔöֵ˰Õ÷ÊÕ·¶Î§µÄ˼¿¼£ÛJ£Ý.Ë°ÎñÑо¿£¬2011(6)£º44-45.
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    Introduction to business tax paid VAT to the enterprise the influence of the turnover tax ——
    Xingan County transportation co., LTD., for example
    Abstrac
         The characteristics of the business tax is full, double taxation, increased the enterprise tax burden and unfair. The characteristics of the value-added tax is a tax on appreciation, through the layers of deduction to eliminate double taxation, the tax burden on to the final consumer. In the transportation industry to impose business tax this kind of unfair imperfect tax system, in order to in line with international standards, to better adapt to the actual situation of our country, the country launched a business tax paid VAT reform measures. After the implementation of tax change VAT, most enterprise tax burden was reduced, brought the increase of economic profit to all walks of life. But in some industries, the phenomenon of the tax is not increased rather than decreased. This paper around the camp to increase research literature, on the basis of further is camp to increase policy appeared in transportation industry, the main problems are discussed, the business tax to the implementation of the value-added tax in the transportation industry influence with respect to the financial accounting analysis, discussion, and puts forward corresponding Suggestions, make transportation company better adapt to the camp to increase policy.
    Key words: Transport, value-added tax, business tax, financial accounting
     

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