The Impact Of Business Tax On Value - Added Tax On Logistics

After the first reform of the tax system in China in1994, the goods and services tax has been in use value added tax and business tax collection management system in parallel, but most countries have abolished the collection of the business tax. In the background of increasingly voice of tax reform. In the January1,2012, Shanghai first for the transportation industry and part of modern service industry to carry out the business tax levy VAT pilot job, since then the work started in the country. Modern logistics industry due to its characteristics of basic industries in the first pilot, namely the pilot into the industry, divided into to transportation industry and logistics support industry respectively impose value added tax levied by the different tax rates, tax reform is affected by the impact is the biggest, most far-reaching industry.This paper first describes the research background and significance, research status and research contents and methods; then introduced the related knowledge of business tax and value added tax and the logistics industry to implement the feasibility and necessity to increase the camp; and then focus on the two specific cases analysis of this time to replace business tax with value-added tax(VAT) different effect on logistics industry of small scale taxpayers and ordinary taxpayers.Through research, this paper argues that:the to replace business tax with value-added tax(VAT) effect on logistics industry is a gradual process. In the short term, small scale taxpayers tax declined obviously; in the long run, the general scale of tax burden of taxpayers with the deepening of the reform will gradually decrease, and the small scale taxpayer will because Bill of value added tax problem facing enterprises in transition. In order to get through this transition period smoothly, enterprises should actively take measures to reduce the tax burden, the government should take measures to reduce the throes of reform.