Research Of The Impact Of VAT On XIANG HE’ Turnover Tax Burden

The tax reform in1994established a tax pattern of business tax (BT) andvalue-added tax (VAT) levied in parallel. The VAT reform which started in2009changed the VAT rfom production to consumption, to further increase the intensity ofthe VAT deduction, but did not break VAT and BT law in the parallel pattern.Withthe gradual development of market economy, the enterprise business diversification,internationalization, making the dividing line between the goods and servicesincreasingly blurred, the contradiction caused by VAT and BT is more and moreprominent, which limits the development of modern service industry in China, and isnot conducive to industrial division of labor and refinement.In2011,approved by the state council, the ministry of finance and the stateadministration of taxation jointly issued a BT to VAT pilot program. Since January1,2012,in the Shanghai transportation industry and modern service industry to carry outthe BT to VAT pilot. Undoubtedly,this reform is an important structural tax cuts, atthe same time, it is also a promote industrial structure adjustment and transformationof economic development patterns. following the tax system reform inl994,VATreform in2009,it is a another milestone on the China’s tax system reform process.Expected rfom the point of view, this reform can optimize tax structure in ourcountry, fundamentally solve the problem of double taxation, reduce the tax burdenof enterprises, and improve the competitive ability of service industry. But from theperspective of the situation in Shanghai, the effect is not very ideal. Many logisticsenterprises reflect that the tax burden increases instead of decreases. So this article goon rfom there, innovation in XIANGHE logistics company as the breakthroughpoint,calculates the company tax burden before and atfer this reform, and thenanalyses the causes behind the tax increase, which have a certain of practicalsignificance.This article also forward some Suggestions to solve the problem of tax rises,mainly rfom two aspects: on the one hand, the government needs to further adjust thecurrent policy,and create some transitional support policies more and then thegovernment also must Strengthen the management of special VAT invoice; On theother hand, from the perspective of enterprises, enterprises need to strengthen theirfinancial management, through internal digestion or tax planning to achieve the goal of lower taxes.