"Camp Changed To Increase" On The Taxation Treatment Of The Logistics Industry Analysis

April10,2013, the State Council executive meeting decided to further expandthe transportation and part of the modern service industry," Camp changed toincrease," the pilot: clear since August1,2013and part of modern transportationservices " Camp changed to increase." pilot nationwide push, some modern servicesappropriate to expand around the production of radio and television work included,broadcasting, distribution, etc.; choose to rail transport and telecommunicationsindustries into " camp changed to increase " pilot. I believe that the tax reform,whether convergence with the international tax system, or to the people." Wealth tothe people," the voice, and to avoid double taxation, to promote consideration oftransportation and service industries, etc., are reflected its nature and necessity.Logistics industry because of its special nature, involve changes in the businesssector increased pilot transportation, logistics and other auxiliary services, wide-ranging, the impact great. In order to better enable taxpayers to complete thelogistics industry business tax to the smooth transition of VAT, tax calculationscorrectly, the work of tax returns, accounts processing, etc., through the pilot areasresearch, logistics for many taxpayers industry " camp changed to increase "problems encountered in the process to increase the tax burden, fixed assets, and thedifference between the tax deduction does not fully met, etc., to combine differenttypes of specific practices in the logistics industry taxpayer actual operation andwrote this article.This paper first describes the background and significance, research ideas andmethods of the research results at home and abroad, as well as the main content of thearticle and innovation; then introduces the development status and characteristics ofthe logistics industry, the industry and from industry formats, tax returns and threeaspects of corporate tax "camp changed to increase" on the logistics industry; Thisarticle focuses on two main business is different logistics companies to actual cases,analysis of "camp changed to increase" Precautions before and after taxation and differences in treatment; summarize the logistics industry,"camp changed toincrease" during the main issues and recommendations to improve the analysis andanswers to common tax questions; finally concludes the paper, through a simplesummary "camp changed to increase," the implementation of the results, once againstressed the necessity of tax reform.This paper studies suggest that: Since January1,2012Shanghai " Campchanged to increase " since the launch of the pilot, Deadline February1,2013,included in " Camp changed to increase the " scope of the pilot taxpayers more than1million, the pilot year of realization tax cuts over40billion yuan. Decrease the taxburden for small-scale taxpayers an average of40%, strong support small and microenterprise development." Camp changed to increase " in the pilot areas run effectscan be seen that the tax reform is not only the third industry, especially the servicesector has been strongly developed and promoted the development of small and microenterprises especially SMEs, it is promote the transformation of the scale of thebusiness organization, to encourage enterprises to use the services of foreigninvestment, with the support of technological innovation, the economic structure hasbeen optimized to accelerate the transformation of economic development mode.