In 2012, China began to carry out the "Business tax to value added tax"" pilot, since then, its scope has been expanding, and in May 2016 to achieve a comprehensive "Business tax to value added tax".Because of the relatively late increase of tax reform in China, there are still many deficiencies. As a pillar industry of transportation industry, the study of the development of "tax reform" in airline business plays a guiding role in the whole transportation industry. In this paper, China Southern Airlines, one of the three giants of civil aviation industry in China, is selected as the research object, and the influence of "Business tax to value added tax" on the tax burden before and after the circulation tax burden index, the income tax burden index and the total tax burden index are calculated and calculated. Through The analysis found that the "Business tax to value added tax"" reduced the tax burden of China Southern Airlines. This shows that the tax system reform of "Business tax to value added tax" has had a practical effect, on the other hand, it is also the result of China Southern Airlines actively responding to the "Business tax to value added tax"". China Southern Airlines through the purchase of fixed assets to increase deductible tax, thus affecting the tax burden of value-added tax. But this measure may increase the tax burden of the company in the long run. Therefore, China Southern Airlines needs to deal with "Business tax to value added tax"" by strengthening enterprise procurement management, carrying out tax planning, paying attention to the acquisition of special VAT invoices, and improving the professional ability of accountants.
Key words: increase in construction ,China Southern Airlines, tax burden.
