The Research Of Tax Reform Based On The Case Of Logistics Enterprise A

In recent years, the country pay close attention to the development of the logistics industry, andintroduced a series of measures to support the development of the industry. Form January1st,2012, thesales tax to VAT reform pilot of Shanghai begins with transportation and a part of the modern serviceindustry. After more than a year of experimental work, the survey report is released by the China Logisticsand Purchasing Association. It shows that the effect of the reform does not seem to be optimistic,especially transportation and distribution logistics enterprises generally reflect the tax burden is asubstantial increase in. How lessons learned in the subsequent VAT expanding around to solve theproblems in the camp change the growth process is an urgent task. In this paper, Case Study of Shanghai Apilot enterprise, by measuring the tax burden changes before and after its reform and the emergence of thenew situation, the analysis of the impact of the tax reform that type of logistics enterprises profits. Thelogistics enterprises conclusion on the causes of the problems encountered in the reform and proposesolutions to the recommendations. Aims the VAT further expanding around and reform some actual basis,to promote tax reform policies to further improve. Specifically, this paper includes the following parts:Chapter I, the introductory section. In this part, I will research the main questions, elaborate thecurrent status and researching background, summary the relevant literature, and finally, descripe theresearch methodology and the structure of the paper.Chapter II, the necessity of tax reform in the logistics industry. To solve the a series of contradictionstriggered by value-added tax and business tax, it requries the VAT to cover the tertiary industry. And then,discusses why choosing the transportation as pilot sectors for changing the business tax to VAT, which determines the inevitability of the tax reform in the logistics industry.Chapter III, a case of logistics enterprises in the pilot A. This chapter focuses on the case of generalVAT taxpayer A transport logistics enterprises in Shanghai pilot, to analysis clarifies the imposition ofVAT on the profit, changes in estimates of financial indicators before and after the tax burden through taxreform and enterprise combined with tax reform many problems. impact as well as the cause of theproblem.Chapter IV, analysis and diagnosis the problem of the tax reform in pilot logistics enterprises.Through the referencing case analysis summary the new problems of logistics enterprises in the pilotareas, and analyze of the reasons for those problems.Chapter V, proposals of the tax reform problem of the logistics industry. This chapter will put forwardsome suggestions for the problems and analysis pointed out in the third chapter.Finally, conclusion. Summarize the whole text. Stressing the negative impact of changing the businesstax to VAT in pilot logistics enterprises is only temporary again. With the pilot gradually extend nationwidely and the experience summing up constantly, the tax policy is bound to be perfect.