Research On The Problem Of The "to Replace Business Tax With Value-Added Tax(VAT)" Of Harbin City Modern Logistics Industry

As the capital city of Heilongjiang province, Harbin city is located in the geographic center of northeast Asia, as a national important commodity grain base,and energy and raw materials base and heavy industry base. The development of modern logistics has become more prominent the purpose and significance. This article analyzes from the practical level the running status of modern logistics industry in Harbin city, obtaining the modern logistics industry of Harbin city in the implementation of tax policies related data, and constructing the analysis model of tax policy for the modern logistics industry in Harbin city.Learn from the successful domestic and foreign modern logistics industry reform tax policy, and design with strong feasibility of tax policy, and cooperate with other related policies, improve the modern logistics resource allocation efficiency from the whole, the development of modern logistics industry in Harbin city better.Based in Harbin City, the rapid development of modern logistics industry, based on the theory of transaction cost, the adjustment of industrial structure theory, the theory of optimizing tax system and tax expenditure theory, through the comparative analysis method, literature research method, qualitative analysis of research methods, empirical analysis, implementation of the analysis on the research status of and problems of modern logistics industry in Harbin city "to replace business tax with value-added tax(VAT)" policy, including the city of Harbin, the modern logistics industry is illustrated from two aspects of layout structure and development level of the development of modern logistics industry,"the city of Harbin to replace business tax with value-added tax(VAT)" existing tax burden of enterprise does not fall instead increases, tax collection and management problems of increasing difficulty and the lack of tax preferential policies such as the guide, and the modern logistics industry "in Harbin city to replace business tax with value-added tax(VAT)" carries on the empirical analysis, and points out that the modern logistics industry of Harbin City "to replace business tax with value-added tax(VAT)" problems are mainly due to the amount of input tax rate is not uniform, the deductible is incomplete and taxpayer qualification is not reasonable in three aspects. Singapore, South Korea, drawing extensively USA, Holland and other foreign countries and regions on the promotion of the development of tax policy of modern logistics industry, draw the experience enlightenment of turnover tax generally impose value added tax, value-added tax to encourage zero into modern logistics export trade and to establish and perfect the preferential policies can accelerate the development of modern logistics industry. After that, the actual situation, problems and causes of Harbin modern logistics industry combined with the previously noted, puts forward practical measures to improve the modern logistics industry of Harbin city "camp to add" tax policy, including further increase the value-added tax reform, strengthening tax regulation and clear the preferential tax policy guidance and other aspects, but also puts forward the relevant measures to promote the development of modern logistics industry in Harbin city. Through the research on Harbin modern logistics industry "camp to add", provides a theoretical basis for improving the tax system of China’s modern logistics industry, to promote China’s tax system more perfect, the tax structure optimization, make more reasonable tax scale.