The Impact On The Logistic Enterprise Tax Burden And Countermeasures About Business Tax Instead Of VAT

Replacing business tax with value-added tax(VAT) is an essential part of the tax reform during the 12 th Five Year Plan, which is a drastic measure after the VAT from production to consumption in 2009.The logistics industry as the first object that results in the tax reform is not optimistic. According to the operating data from some industries which published by Gansu IRS, logistics companies tax burden has been obviouly increased. How to reasonably effective solve the problems of logistics companies tax burden is an important goal after the tax reform.In this paper, case study based on Gansu XB logistics company by measuring the tax burden changes before and after in this reform. And analysis the problems encountered in the logistics enterprises in addition to put forward some corresponding measures. The paper aims at helping the logistics company get rid of the tax burden and promoting tax reform policies to further improve. Specifically, this paper includes the following parts:Chapter I, the introductory section. In this part, the paper will introduce the research background and meaning, summarise the relevant literature, and finally, elaborate the structure of the paper and the research method.Chapter II, the main content of tax reform in the logistics industry. In this part, the paper will first analysis the inevitability of the tax reform inthe logistics industry. Secondly it summarise the change of tax reform from the tax rate, tax calculate, taxation basis and tax revenues belonging.Lastly, the paper elaborate the implementation of tax reform in the logistics enterprises.Chapter III, analysis the impact of the tax reform in tax burden and profit. In microcosmic aspect, this part points at two types of taxpayer and analysis the tax burden and profits. In macroscopic aspect, this part analysis the effects of logistics industry in tax reform.Chapter IV, a case studyin the Gansu XB logistics enterprises. This chapter focuses on the case of general VAT taxpayer XB transport logistics enterprises in Gansu, introduce the general situation in this company and calculate its tax and profits before and after the tax reform according to its financial data.Chapter V, analysis and diagnosis the problem of the tax reform in logistics enterprises. Through the referencing case analysis summary the new problems of Gansu XB logistics enterprises, and analyze problems and reasons in the logistics industry.Chapter â…¥, proposals of the tax reform problem for the logistics industry. This chapter will direct at the questions and the reasons which present in above chapters and combine the hole logistics industry to put forward some measures.Finally, conclusion.The main contents of this research is the following: first of all,to the exciting logistics company the tax burden will increased as the deduction of input tax and increasing tax rate. To the start-up one, the tax burden will reduce as the high input tax of fixed assets. Secondly, to the small-scale taxpayer the tax burden will relieve. Thirdly, to the general taxpayer, they can arrange reasonable operation modes like combined with the small-scale taxpayer to reduce theirs tax burden.