The Management Influence Study Of “to Replace The Business Tax With A Value-added Tax” To ZL Logistics Company

The reason why we promote the development of tertiary industry is to further the implementation of economic restructuring, enhance the comprehensive national strength and international competitiveness, we promote the development of tertiary industry as a major initiative. In order to develop the tertiary industry, our Government introduced the tax regulation, impose more macro forces, to regulate prices and the money supply, in order to optimize the economic structure, to develop tertiary industry healthily.During the "Twelve-Five" period, aim at tertiary industry’s tax reform measures, we work out “to replace the business tax with a value-added tax” namely Business tax VAT, which is another major tax reform after VAT. The main objective of the tax reform is to eliminate double taxation, improve chains of deduction of VAT, in order to reduce the tax burden on enterprises, and to achieve "structural tax reduction" goal, thus contributing to the development of tertiary industry.The logistics industry as a comprehensive service-oriented industry, Logistics as a comprehensive service-oriented industries, contain a variety of modern services, including warehousing, transport, agent, handling, distribution, tenancy, consulting and other services.Due to part of the tax situation of “to replace the business tax with a value-added tax” policy is closely with the logistics industry, therefore this tax reform has had a greater impact on China’s logistics industry.From the ongoing reform impact, within the logistics industry made different reflections towards “to replace the business tax with a value-added tax”: on the one hand, reforms reduce some of the logistics enterprise’s tax burden, the effect is significant, on the other hand logistics enterprises in tax burden did not reduce greatly, some corporations’ tax burden rose instead. Obviously, from the effect of the reform we can see, there are still many problems on the logistics industry development of our country.In order to reveal and resolve the problems of logistics industry in China, this thesis based on the case of ZL logistics enterprise, to study the impact of “to replace the business tax with a value-added tax” to corporation management, and aim at the existent problems of ZL logistics company, I put up with some suggestions for the ZL logistics company’s development.This article is divided into five parts altogether: The first part, introduction. The research background and research significance are proposed in this paper, the research method and structure of writing are introduced. The second part, the basic situation of ZL logistics companies is introduced. This chapter mainly introduces the origin of ZL logistics companies, business scale, business scope, operating conditions and fords the tax situation. The third part, the influence of ZL logistics companies the tax burden from the replace business tax with value-added tax. This chapter studies the influence of ZL logistics companies turnover tax and the tax burden from the replace business tax with value-added tax and then analysis the adverse effects and the positive role of ZL logistics companies the tax burden from the replace business tax with value-added tax in terms of tax burden. The fourth part, the influence of ZL logistics companies financial performance from the replace business tax with value-added tax. This section uses the financial index analysis method, the financial situation of ZL logistics companies from 2009 to 2013 were analyzed. At the same time, the impact of ZL logistics companies financial performance from the replace business tax with value-added tax was studied. The fifth part, suggestions of ZL logistics companies. The chapter puts forward the proposal to the ZL logistics company development from various angles.