| Began in 2012 in Shanghai and part of modern transportation services pilot, then gradually started to promote to the whole country, "value-added business tax reform" is a major reform of the tax structure optimization in China, it has produced varying degrees of impact on each sector, and the effect is also different. As the logistics industry is the combination of the compound of transportation industry and modern service industry, it is the integration of transportation, warehousing, freight and information technology in different sectors, which belongs to a kind of specialization, chain and multi-sectoral industry. So, in the " Transformation BT to VAT" reform process, the logistics industry subject to greater tax burden level obvious effect. As a member of Logistics Enterprises, E Logistics Company inevitably has faced the impact of " Transformation BT to VAT", the tax pressure has increased significantly. In order to maintain a stable tax burden of their own, minimize the cost, has a smooth crossing of the tax reform, Logistics companies need to carry out targeted tax planning. In this paper, the author take E logistics company as a sample, Compare the comparison of the tax levels before and after " Transformation BT to VAT " by calculation and analysis of the enterprise, then identify the direct cause of the increased tax burden in E logistics company, and make recommendations to carry out tax planning. Finally, on the basis of a comprehensive study on the above, summed up the risks of E logistics company when carrying out tax planning it may face, and proposes countermeasures and suggestions for these risk points. |
