The Influence Of “BT Reforms To VAT” In Logistics Industry

Business tax change to value-added tax(hereinafter referred to as "camp to increase") is the original pay business tax taxable items to pay VAT. Value added tax is with commodity(including taxable services) in the process of circulation of appreciation as plan tax basis and on a turnover tax. Change since 2012, the business tax paid VAT pilot in Shanghai and expanding to the whole country, the transportation industry and part had a profound impact on the development of modern service industry, tax reform not only avoid the double taxation, also promoted the upgrading of the third industry. On January 1, and in 2014 began to incorporate the railway transportation industry and the postal service “camp to add” pilot area and across the country, so the transportation have all included in the camp. “Camp to increase” scope enlargement or even replace the business tax, will be the main direction of the future of our country tax system reform. The logistics industry as a typical industry of pilot, "camp" instead, but there is increased tax burden is not decreased. This no doubt for the logistics industry is a huge challenge.Based on the existing question about business tax paid VAT instead of research basis, in order to easy to collect data of the logistics industry listed companies as samples, by combining normative research and empirical research method, in terms of tax burden and performance study "camp to increase the impact on the logistics industry, and improve the system of logistics value-added tax advice are put forward. Papers to the camp to increase on the related research and discusses the research camp change increases the theoretical value and practical significance of the impact of the logistics industry; Summarizes the related theory, this paper expounds the I state change of the specific process and the importance of logistics to economic development; Camp increases to the logistics industry are analyzed theoretically in two aspects, the impact of tax and performance for the empirical analysis part of the research hypothesis put forward to lay the foundation; On the basis of theoretical analysis through carries on the practice test data, the use of Excel and SPSS17.0 statistical software for analysis tax and performance of the logistics industry, paired T test, correlation analysis, multiple regression analysis, came to the camp to increase the impact on the logistics industry; Finally, combining with theoretical analysis and experimental test results, analyzes the camp to increase policy pilot tax burden overweight, various business links that exist in the process of value-added tax is not unified, there are many different kinds of invoices, enterprises and their branch offices to unified tax, from increasing accounting adjustment after the execution is difficult problems, and put forward to increase VAT input tax deductions, unified logistics each link value added tax, strengthening invoice management of logistics enterprises, allow logistics enterprise group unified tax pilot, clear logistics enterprise accounting measures such as reform proposals.