The Strategic Study On3PL Enterprises Coping With Business Tax Replaced With Value-added Tax

Since January1,2012, the first pilot site of "Business Tax Replacement with Value-added Tax" was implemented in Shanghai; it is fast generalized by other provinces and cities in China, which illustrates that the tax reformation is imperative to enforce. Value-added tax has positive effect on enterprise logistics optimization of investment structure and enterprise structure adjustment, accurate accounting and tax, alleviation of the tax burden etc. However, after the tax reformation, some of the logistics enterprises have the phenomenon of taxes increasement, declining profits and floating capital alleviation, which bring great challenges to the third party logistics (3PL) enterprise.Theoretically,"Business Tax Replacement with Value-added Tax" is an issue of tax, but actually not."Business Tax Replacement with Value-added Tax" brings query on operation mode of3PL enterprises-what is the cost of3PL? Is it management, transportation or service? It essentially depends on the quality and cooperation mode between3PL enterprises and their downstream enterprise. How to evade the effect of VAT, reduce the operation cost, increase the enterprise profitability and comprehensive competitiveness becomes the priority of the development of3PL enterprises.From the research angle of operation mode of3PL enterprise, the paper puts forward that3PL enterprise should change the traditional cooperation mode with the downstream enterprise, take the strategic cooperation mechanism which is formed by resource integration mode, to create the win-win situation. Through enhancing the technology of informatization, strengthening the extent of automation, improving the standardization process, it can reduce and substitute the manual work and cost during the process of loading and unloading, sorting, tracking, and reconciliation, increase the reasonable income, reduce the corporate tax cost, improve the level of corporate profits, and enhance comprehensive competitiveness of enterprises.Taking Shenzhen Huapengfei Logistics Holding Co., Ltd as the example, the paper illustrates the advantages on enterprise which is brought by changing cooperation mode of downstream enterprises.The paper concludes that "Business Tax Replacement with Value-added Tax" strategy of3PL enterprise should be a comprehensive solution, but not only a temporary action.3PL enterprise should make use of the opportunity of "Business Tax Replacement with Value-added Tax" to positively actuate the transformation of the business mode of traditional logistics enterprise.