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Value-Added Tax Dilemma and Governance Path Analysis of Highway Transport Industry in China

As a basic industry of the national economy, the highway transport industry is one of the first batches of pilot industries in the taxation reform of the "replacing business tax with value-added tax (RBTVAT)". One of the bottlenecks in the orderly development of the tax system and the healthy development of the industry is the problems occurred in the value-added tax (VAT) implementation process, such as tax credit deficiency, falsely making out invoice for VAT, and serious national tax revenue losses. This paper studies the VAT implementation mechanism of the scientific design, effective management of "Internet plus taxation" and scientific construction of VAT tax service system, providing new ideas for the tax dilemma and governance path analysis of highway transport industry. The results of this paper also have important reference value for the RBTVAT governance in other industries.