The Research On The Influence Of A Reform Of Replacing Turnover Tax With Value-added Tax On The Logistics Industry In Jilin Province

Levying Value Added Tax (VAT) in Lieu of Business Tax is an important part ofreform of taxation. This strategic reform is to break the current pattern of paralleldouble tax, avoid duplication of tax payment and promote the adjustment of economicstructure. Since January1,2012in Shanghai transportation industry and part of themodern service industry,it gets the attention of many industry. Business tax changeVAT in August2013to spread out across the country, Jilin province is also includedin this batch of reform. The reform to make related industries affected by differentdegree, which bear the brunt is the logistics industry.As an emerging service industry, although the logistics industry althoughstarted late in our country, the momentum is very strong. Especially in automotive,agriculture, medicine, chemical industry, such as the rapid development of thebackbone industries, to the needs and requirements of the logistics industry is alsogrowing. How to use the opportunity to speed up the logistics industry in our province,and to make tax reform further development become a key problem in front of us.Therefore, this article through to the Jilin province logistics enterprises to study thechanges after the reform, summarizes its influence and put forward the correspondingcountermeasures, trying to further promote the tax reform and the development oflogistics enterprises to provide theoretical and practical guidance.Firstly, this paper introduces the research background and significance of thesis,on the basis of summarizing the theory of scholars before, the business tax changeVAT related concept and elaborates the necessity analysis. Through to the Jilinprovince tax change research developing circumstance of value added tax, it pointsout that Jilin province logistics enterprises after the reform. Secondly, itcomprehensive introduces to the changes in the tax reform to logistics enterprise from the logistics industry formats, the fiscal and taxation and handling of general VATtaxpayer and small-scale VAT taxpayer, invoice management, tax returns, enterprisetax burden, the influence of upstream and downstream enterprises were analyzed.Finally, this article in view of the Jilin province logistics enterprises in the camp toincrease the problems, arise in the process of experience and from pilot areas of Jilinprovince logistics enterprise actual two aspects put forward countermeasures andSuggestions, in order to give a full play to the superiority of the new tax systemenvironment, through the logistics tax on the chain, to promote the standardization ofthe Jilin province logistics enterprise development and economic take-off.