A Study On The Tax Planning Of Logistics Enterprises Under The Background Of "Camp"

In order to solve the goods and services tax system in the presence of double taxation of this phenomenon, promote our country’s tax system further improved, the State Council from January 1, 2012, in Sha nghai in the transpor tation industry and part of modern service industry as a pilot, began to im plementation of business tax levy value-added tax(hereinafter referred to as " the change from business tax t o value-added tax ") of the tax reform. After more than four years of time, " the change from business tax to value-added tax" tax reform involves the area has been expanded to the country, involved in the industry, has also expanded to the transportation industry, part of the modern service industry, railway tr ansportation, postal service industry and telecommunicati on industry, and from May 1, 2016, the scope of the pilot industry will be further expanded to construction, real es tate, finance, life services. This f ully shows that China’ s commitment to the im plementation of the camp changed to increase tax reform and confidence.As a sunrise industry in our country, logistics industry has been af firmed and supported by the state. Same as the first army of the " the change from business tax to value-added tax" tax reform, the implementation of the reform of the tax system can not only m ake a dem onstration to other i ndustries, providing a reference, for t he logistics industry itself, which is also an opportunity and the challenge, has far-reaching significance for the future de velopment of the industry. However, with the development of the "the chang e from business tax to value-added tax", m any logistics enterprises appeared tax reduc tion increased phenom enon, this and policy formulation stage to is contrary, prompting the us thinking: what is the cause of this phenomenon in? How to solve the logistics industry to e njoy the benefits of the reform of the tax syste m? In order to solve th ese problems, this pape r selects the logistics industry has the representative Z Enterprise as the object of study by research on the status quo of tax, to identify causes of the heavie r tax burden and put forward the related proposal, in reducing the tax burden of the logistics enterprises, to increase the enterprise’s own value and to " the cha nge from business tax to value-added tax" in logistics industry and even countrywide each industry implementation to provide a good reference in order to be.This paper is divided into six parts, the first part is the introduction, expounds the of this thesis research background and significance, an d views of the experts and scholars at hom e and abroad are s ummarized, and points out the research ideas, research framework and tech nical route, the innovations and shortcomings of this dissertation are summarized. The second part is the theoretical ba sis of the relevant theoretical basis. First of all, the paper analyzes the basic concepts and the motivation of the camp changed to increase, and then introduces the concept and main methods of tax planning. The third part studies the impact of national policies and regulations on all aspects of logistics enterprises. It lays a theoretical foundation for the following tax planning. The fourth part, m ainly for Z Enterprise and the enterprise tax burden structure analysis and afte r further confirmation of the tax plann ing feasibility developed Z Enterprise tax planning concrete steps. The fifth part, the Z enterprise " the change from business tax to value-adde d tax" after the major changes in the tax value added tax for dif ferent angles of planning, thus reduci ng the tax burden of enterprises, to ach ieve the m aximization of enterprise value. The sixth part, Z Enterprise in the enjoyment of the tax planning of income at the same time also need to bear the corresponding tax risk, this pa rt from different planning m ethods of analysis of the specif ic tax rela ted risks, and the various risks put forward corresponding countermeasures and suggestions to the utmost to avoid these risks.