| In 2011, the VAT pilot program to send business tax departments of the state under the joint. Plan provision, from 2012 onwards, will select some part industry city as to replace business tax with value-added tax(VAT) pilot, then will gradually expand the pilot city. To 2013, will be extended to the country implemented to replace business tax with value-added tax(VAT). In 2014, the railway transportation, postal communication industry shuigai range.Chapter one, the introduction. Mainly puts forward the research questions, explains the research background, expounds the research significance; review of relevant literature; explains the research methods and the innovation and shortage.The second chapter, the main contents of the logistics industry to replace business tax with value-added tax(VAT). first described in order to some problems of business tax, value-added tax caused by the coexistence of the two taxes; and then through the contradiction between, illustrating the necessity to replace business tax with value-added tax(VAT); finally introduce the main content of logistics industry to replace business tax with value-added tax(VAT), changes in tax changes, including the taxpayer the tax rate of.The third chapter, logistics enterprise case. This chapter focuses on the value-added tax general taxpayer Tielong logistics transportation logistics enterprise as the case, through the financial index calculation changes before and after the tax reform tax burden does not fall to rise instead, draw the conclusion.The fourth chapter, according to the rise in logistics to replace business tax with value-added tax(VAT) after the tax problem, both in micro and macro aspects put forward their suggestions.Finally, conclusion. It also pointed out that the negative impact is only temporary, as long as the enterprise reasonable planning, to replace business tax with value-added tax(VAT) will bring a positive impact to logistics enterprise. |
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