Research On The Influence Of The Replacement Of Business Tax By Vat On The Logistics Industry In Jiangxi Province

Business tax levied by value-added tax as an important tax reform in recent years inChina is another major breakthrough in the tax system. In January1,2012, Shanghaiimplements the tax reform as a pilot. In August1,2013, the reform pushed in the nationwide;Jiangxi province goes into this reformation. This reform makes the logistics industry all formatsinto the category of the reform which brings a large influence into the logistics industry. The logisticsindustry as an important part of modern economy is very significant for the whole economicgrowth, known as the economic development "accelerator. With the rapid development oflogistics industry, the business tax’s collection and administration way applicablehas restricted the logistics industry apparently. The government bring logistics industry intothe category timely, not only reducing the tax burden of logistics enterprises and attractingmore capital investment, but also improving the credit chain of value-added taxfurther, makes our country’s tax system more perfectly. Jiangxi province is located in thecentral region of China; its logistics activities play a key factor for linking other regions. Thelogistics industry of Jiangxi Province has its own characteristics and development needs. Howto use the opportunity of the reform reducing the adverse impact of the logistics industry inJiangxi Province, on the other hand, playing the advantage of industrial upgrade reform hasbecome urgent to solve the problem.Firstly, this paper introduces the background and significance of this research briefly,and then through the analysis of the present situation of China’s logistics industry,discusses the important role of logistics industry in China’s economic development. On thebasis of the study, this paper analysis the necessity of the reform on the logisticsindustry further. On the basis of the investigation, this paper analyzes the development oflogistics industry and the results of the investigation in Jiangxi province. Using the Input-output table in Jiangxi Province, this paper calculates out the changes of logistic industry intax because of the VAT reformation. The research suggests that the tax which rises highest isthe railway transport industry and the warehousing industry in contrast. And the main reasonswhich effect the changes in tax are the value added tax, intermediate input rate and investmentin fixed assets. Finally, In order to further analyze the influence of the reform of the logisticsindustry in Jiangxi Province, based on the third chapter is the increased value of the indicatorsof the level of development in the logistics industry in Jiangxi Province. Then establish therelation model of tax and the level of development of logistics industry. As the results: thisreform makes the value added effect on logistics industry increased by21.74%of turnover tax. Combined with the questionnaire investigation and empirical analysis, this papersummarizes the problems which still existing in logistics industry of Jiangxi Province, andproposes solutions and suggestions.