The Study On Tax Planning Scheme Design And Application For L Logistics Company

Logistics industry is a manufacture and service industry, and always levied business tax. The logistics enterprises took burdens of tax because it couldn’t avoid double taxation and it couldn’t deduct the input tax. Double taxation not only badly affected the profit of logistics enterprises, but also hindered the improvement of the enterprise competitiveness.The value added taxreplaced the business tax in transportation industry and some parts of modem service industry as a pilot program since Aug 1st 2013 all over the country. This Policy was about to fix the problem of double taxation on two parallel tax and promoted the development of the transportation industry and modern service industry. This policy had a great influence on logistics industry. In the context of the policy, this article used the basic theory of tax planning to give logistics enterprises some advices that would help them to adapt to the policy and reduce the tax burden. It would help them to achieve maximum benefits and raise the management level.This article first expatiated the basic theory of the policy and tax planning to pave the way for analyzing the situation of L company. Then, according to the financial data after L company implemented the policy, assuming cost and income remain unchanged, this article calculated the change before and after the implement of the policy. It analysed the policy’s impact on the enterprise through the results of calculation and then found the problems of tax payment. Afterwards, it designd a new tax planning for L company by separated the categories of taxes. It also propounded a proposal for avoiding the tax risk. At last it gave many suggestions on lots of problems which the enterprises would face in the policy. This article aimed to promote the enterprises to standardize the operation and finally realize the transformation and upgrading the enterprise.According to the research of tax planning of the logistics enterprises, It appeares that the enterprise has its own characteristics and the tax planning should fit them. Meanwhile, every enterprise faces different situations so we can’t just indiscriminately imitate the method. We should consider all the elements such as peoples locations, and the right time on tax planning, then we can achieve the aims.