Tax Planning Of The Logistics Enterprise Named HNDY Under The Background Of VAT Pilot Reform

Since1954in parallel tax, business tax and value added tax is divided along with the development of the economy, gradually showing its internal unreasonable and disadvantages, so is not conducive to China’s economic structure optimization. And at the same time it makes tax collection and management difficult. Due to the current tax system has not been able to synchronize with the economic development of our country, the emerging of restricting the development of the service industry of our country, has seriously affected the long-term development of the service industry in our country. To solve the problem due to the disadvantages of double taxation issues, our government has promulgated and implemented some related services tax policies and reform measures. But due to different enterprise organization forms, the tax treatment it enjoys is different also, at the same time by the internal cause determinism, with only a country and preferential tax policies to promote the development of service industry is not enough. Tax planning on their own understanding and grasp of the demand is higher and higher. Fully understand the enterprise’s own situation and tax related business and to master the application, the country’s tax laws and regulations and accurately is making enterprise success of tax planning scheme of the most important premise. Therefore, from the perspective of global enterprises and specific tax-related business, understand the real situation of enterprises and tax related business tax analysis, and according to the situation of their own tax preferential selection, variety of alternatives to ultimately ensure the smooth implementation of tax planning, to improve the enterprise’s financial management level, reduce the tax burden on enterprises, promote the development of service industry has important significance.Based on the above background, this paper deeply understand the basic situation of HNDY logistics company, and according to their specific tax-related business, to formulate tax planning scheme, find out the tax planning of tax-related risks, relevant control strategy is put forward. Article firstly at home and abroad, summarizes the research status quo, international scholars view of VAT expanding and domestic scholars have welfare effect on business tax and value-added tax, business tax on the influence of the third industry, to add "camp" transformation project feasibility study,"camp" to increase tax’s influence on the transportation industry and tax burden for transportation has not cause analysis and relevant policy Suggestions and measures for the research. For business tax, value-added tax and tax planning related theory and "camp" instead of dynamics analysis and connotation are simply described. Secondly, in the tax-related data of HNDY logistics company and sorting and analyzing their business. Thirdly, the planning personnel has a comprehensive grasp of the enterprise at the same time, according to the specific tax-related business and the relevant tax laws, regulations and policies make a set of alternatives tax planning for value added tax and enterprise income tax, and prefer to choose tax planning scheme. Finally, in view of the HNDY logistics company this paper finds out tax-related business risk analysis and control strategy and puts forward some suggestions to enhance the ability to enterprise future work of tax consciousness.