Study Of Business Tax Reform VAT On Logistics Enterprises And Measures

Logistics, including transportation, warehousing, freight agents and information industry, and so on, is a comprehensive interdisciplinary services industry, is an important part of our national economy, also affects the industrial structure of our country. During the "Eleventh Five-Year" and "Twelfth five-Year" period, Chinese government has developed the logistics industry as a priority, and pointed out that the tax burden of logistics enterprises should be effectively reduced, promoting the logistics industry better and faster development. Impact on the logistics of the tax system is huge, therefore, to achieve the purpose of the development of logistics industry, firstly,we must improve the current tax system, to solve the problem of double taxation occurred in transportation logistics, warehousing and other sectors, so as to reduce the cost of logistics enterprises. Based on this, the state has adopted a structural tax cuts-"Business Tax Reform VAT".The policy of Business Tax Reform VAT is another important structural tax cuts after 2009. On January 1,2012, Shanghai as the first pilot areas, began the reform of the way.The intention of "Business Tax Reform VAT" is to reduce the tax burden, reduce the burden on businesses. For small-scale taxpayers in terms of logistics, "Business Tax Reform VAT" does reduce their tax burden, has received some results. But quite a number of logistics companies have a series of problem,such as rising in the tax burden, having difficulty in the business division, lacking of the input offset and the invoices are not easy to abtain. These problem caused a huge blow to a lot of logistics enterprise, also restrict the development of the logistics industry. The implementation of the policy of "Business Tax Reform VAT" still needs to work on, the tax system is imperfect, excessive tax rates and other quality problems are yet to be resolved.This article first analyzes the background of the business tax change to VAT, the differences between the two taxes, the concept of the logistics industry, then combining with the characteristics of modern logistics industry, using literature, investigation and comparative analysis, from the aspects of policy, influence, countermeasures, it analyzes "Business Tax Reform VAT" policy impact on logistics enterprises, and found the problems existing in logistics enterprises, and then the article puts forward some sulotion in order to solve the difficulties of logistics industry currently facing to and provides some suggestions and countermeasures, hoping to offer some reference for logistics enterprises.