An Analysis Of The Impact Of Tax Reform On Logistics Industry

Last for four years, the reform program to replace the business tax with a value-added tax are still in the process of perfecting, goods and services tax system reform process continues to accelerate, created the largest range of tax system reform in our country. To replace the business tax with a value-added tax in every industry influence degree is different and has different effects. In the industry, the logistics industry belongs to the specialization, the composite industry in many areas, in the "reform" instead of the reform process, its relatively obvious, the influence of the tax burden level by reform and improve the degree of the good.Sample selection based on the financial statements of the listed companies, corporate earnings data, 2011-2014, using the statistical comparison method to "camp to add" before and after the changes to the tax burden is analyzed. On an overview of the overall tax burden on the basis of the samples before and after the reform of enterprise, focusing on "camp to gain" listed logistics enterprises before and after the main tax increases, which mainly aims at is the sample cargo logistics enterprise’s tax tax, income tax, tax burden comparative analysis of these two aspects. In addition, the financial support to the VAT input tax deductible, funding to carry out the situation and effect, VAT tax tax-controlled device also has made the analysis and research. Through the above Angle and the method of transportation, warehousing, comprehensive logistics enterprises in the business tax change paid VAT tax changes before and after the comparison, analysis of different types of logistics enterprises affected by taxes, thus to put forward the Suggestions to improve the tax effect. After analysis can be found and perfect the reform process, it is necessary to both government and enterprises, the government needs to continue to adjust the reform policies, establishing the applicable tax rate of the industry level, gradually increase the input tax deductible items, integrated total taxpayers, strengthen financial support policy implementation ability, enterprises also need to change according to the policy and market, adjust their management mode and operation mode, the development of artificial cost lower and automation operation mode of industrialization, in the end to more efficiently complete the thorough reform of tax paid VAT instead.