The Influence Of "Camp" On Modern Logistics And The Countermeasures

China’s real economy is still facing grave challenges due to the internationalfinancial crisis and global economic slowdown: on the one hand, it brings about agreat impact on our real economy, especially the export; on the other hand, thesources of our economic growth also faces challenges such as the resources issue,environmental issue, the rising of labor cost, which restrict the healthy and sustainabledevelopment of the manufacturing and service industries. In order to gradually solvethe unbalanced, inharmonious, unsustainable development of our economy, strengthenand improve the Macro-control and speed up the adjustment of economic structure,during the next national twelfth five-year plan period Chinese government haspresented a development direction of “steadying the growth, adjusting the structure,ensuring people’s well-being and promoting the development” by means of greatlydeveloping the tertiary industry especially the modern service industry, focusing onexpanding the domestic demand especially the consumer demand, keeping thereasonable investment growth and promoting the optimization and upgrading ofindustrial structure, and further accelerating the reform of the fiscal and taxationsystem and actively establish the fiscal and taxation system which in favor ofchanging the economic development mode in the country and developing andrenovating the main framework of the taxation system. And it has also confirmed thereforming direction of “expanding the levying scope of VAT and meanwhile reducingthe relevant taxes like business tax”. The pilot work of structural tax reductions (toreplace the business tax with a value-added tax) has been successively started inShanghai, Beijing, etc. The reform program to replace the business tax with avalue-added tax will be expanded nationwide in the transportation industry and someservice industry from Aug1,2013.In view of the pilot work started in Shanghai to the current nationwide promotionof such policy, the influence of “replacing the business tax with a value-added tax” differs greatly in factors: the tax levied on some service industry dropped and thisreached the expected aim. However, for the modern logistics industry, the tax leviedon it was increased and issues occurred such as unclear business classification,insufficient input tax deduction, some difficulties of obtaining the VAT special invoice,VAT deduction chain break and etc. Those issues occurred are far from the originalintention of the reform performed by the government so as to heavily influence andrestrict the development of the modern logistics industry. As a sector which extremelyclosely related to different national economic fields, the modern logistics industryplays an important role in the national economy. In a certain sense this fiscal reformbrought about a fatal strike on the modern logistics industry, through the last-two-yearpilot work, the tax levied on the logistics industry rose widely, some small andmedium sized logistic enterprises which have no opportunities to increase their pricesdue to the fierce market competition were very close to the bankruptcy and turned toother sectors successively.In order to seek the impact of replacing the business tax with a value-added taxon the modern logistics industry, by summarizing concepts such as business tax,value-added tax, replacing the business tax with a value-added tax, logistics industryand etc., this paper analyzes such influence of taxation reform on the modern logisticsindustry from policy, technical and operational levels by combination of the itsbusiness characteristics, and finds out issues existed in the pilot work (replacing thebusiness tax with a value-added tax) of the modern logistics industry and presentsrelevant solutions as well. This can provide a decision-making basis for the followingproduction and operation of the logistics industry and meanwhile can give certainreferences to the fiscal department and/or organs and taxpayers in the pilot areas.From the policy point of view, the State Administration of Taxation should timelydiscover and bravely face the disadvantages occurred in this taxation reform, ifnecessary, fine amendment and/or adjustment to the current policy should be madesuch as re-classification of the transportation industry and auxiliary logistic industry;unity and reduction of tax rates so as to renovate the VAT deduction chain; organic unity of the taxation policy and modern logistic business so as to realize the aim ofstructural tax reductions and promote the sustainable and fast development of themodern logistics industry in China.