Research On Tax Planning Of Logistics Enterprises In China

Nearly ten years, the logistics industry is developing rapidly in our country, to become a field involves wide, wide coverage of the system of social comprehensive development, logistics increasingly highlight the important position in national economy. In the face of growing social logistics demand, need more and more healthy development of the logistics enterprises service support. But the high cost of logistics enterprises in the process of actual operation cost, heavy tax burden, weak profitability, seriously hindered the logistics enterprises and the healthy development of the logistics industry. About "logistics cost" can be roughly divided into two groups, one kind is hard to enterprise will as the shift of rigid cost, such as raw materials, fuel, and the price of the land; Another kind is through the enterprise to improve the operation and management costs under control. The logistics tax expenditure is an important part of logistics cost, belong to the second category of controlled costs. Logistics enterprise tax burden is heavier, from objectively, because time is short, the logistics development in our country about the relative lack of effective tax incentives to promote the development of logistics. Look from the subjective, the logistics enterprise development time is short, most of the enterprise internal financial management is not perfect, the tax management does not reach the designated position, do not pay attention to tax planning. In the operation of the logistics enterprises in China face 19 kinds of taxes and fees, nuanced policy regulation, fords the tax risk is bigger. For logistics enterprises to carry on the tax planning, reasonable can not only reduce the tax burden of logistics enterprises, to increase corporate profits, and can enhance the enterprise’s financial management level, prevent the tax risk, to promote the structural adjustment of logistics resource allocation and business.This article through to the logistics enterprises involved in the operation of the relevant tax to comb, found that there is no direct tax incentives for logistics enterprises. In this case, the logistics enterprises through the tax planning to reduce the tax burden is more important. Because of the logistics enterprise involving tax, the diversity of economic purpose is implemented, the tax system itself is flexible, the relevant preferential tax policy guidance, the continuous improvement of the tax policy, tax burden can be passed on and the mutual influence between tax factors, such as providing a space for the logistics enterprise’s tax planning. After the analysis of the relevant tax planning space, combining with the specific link of logistics enterprise production operation, mainly includes the enterprise to form a link, link, link of building cost, equipment income held using link as well as some special business, analysis the concrete means and method of logistics enterprises tax planning. Through research, found that at present our country logistics enterprises still exist larger planning space. Finally in this paper, through case analysis, the logistics enterprise’s tax planning ideas and methods of concrete application. Selection of CL logistics company as the background, case analysis, on the one hand, the planning method proposed above is treated in inspection, on the other hand can make the article more realistic.At present, the logistics enterprises tax planning research are mostly under the existing tax system planning, this paper under the new VAT system for logistics enterprises to carry out a comprehensive study. In the process of research, the article to correct to target for tax planning tax minimizing errors, especially in the process of value-added tax planning, insisted on the planning of enterprise benefit maximization goal, to ensure the scientific nature of the tax planning.