Business Tax Instead Of Value-added Tax On The Influence Of Logistics Enterprises In Jiangxi Province And Strategy Research

In recent years, our country has carried out a major reform of the tax system, the VAT tax(hereinafter referred to as "replacing business tax with value-added tax(VAT)"). In January 2012, Shanghai as a pilot implementation of the tax reform, the following year in August, in the country, Jiangxi, then enter the category of reform. "Replacing business tax with value-added tax(VAT)" activation of the motive force of the development of the third industry, promote economic restructuring, optimize the industrial structure, at the same time, to the local tax system challenges. The logistics industry is the basic industry of our national economy, its development level is an important symbol of a country’s modernization level, is very important for the national economic growth. So, the logistics industry has also been incorporated into the scope of reform. "Replacing business tax with value-added tax(VAT) can reduce part of the tax burden on enterprises, absorb more capital investment, improve the VAT deduction chain, make the enterprise more reasonable tax system. However, "replacing business tax with value-added tax(VAT)" make the logistics enterprise’s tax burden does not fall, practical difficulties, the development of the logistics industry has brought tremendous obstacles.Jiangxi province is located in the central region of China, is an important transportation hub, logistics industry to run through the four corners of the world. "12th Five-Year" period is an important period for Jiangxi province to accelerate scientific development and building a beautiful Jiangxi, Jiangxi province is also an important period of strategic transformation of the logistics industry. How to use this opportunity for reform, construction of supporting logistics development in the central region, modern logistics service system of the whole country; how to make full use of "replacing business tax with value-added tax(VAT)" advantage, reduce the adverse impact of the logistics enterprises in Jiangxi, is worthy of serious consideration and we need to solve the problem.This paper first introduces the research background, research significance, domestic and foreign "replacing business tax with value-added tax(VAT)" related research status; secondly, by means of "replacing business tax with value-added tax(VAT)" development history, necessity and related policies, to enhance the "replacing business tax with value-added tax(VAT)" policy understanding; through the research on the development status of Jiangxi Province logistics enterprises to understand the status quo the logistics industry of Jiangxi Province, analyses its important position in the economic development in our province, and then analyzes the effect of replacing business tax with value-added tax(VAT) "of Jiangxi Province logistics enterprises, the reasons of" further effect of replacing business tax with value-added tax(VAT) "of Jiangxi Province Logistics enterprises. The analysis results show that the pilot enterprises more than 90% of the overall tax burden declined, tax effect is obvious; the transportation industry general taxpayer tax increase, but decreased month by month, tax revenue has declined; the original VAT general taxpayer increase the deductible, the tax burden. The general taxpayer part of the modern service industry increased from the original sales tax rate of 5% to 6%, but the amount of input tax can be deducted, the actual tax rate will decline. Small scale taxpayers have different degrees of decline. Finally, based on the analysis of the investigation of the logistics industry in Jiangxi province " replacing business tax with value-added tax(VAT) tax reform, should adopt coping strategies.