| With the deepening of the reform and opening up and the rapid development of market economy in our country, our country’s tax system has couldn’t keep up with the pace of development, so in 2012, ushered in the our country a major reform of tax system, pilot industry no longer pay business tax, become a value-added tax withholding agents, tax(VAT) became the main circulation taxes in our country. The reform in the beginning January 1, 2012, Shanghai’s transportation industry and part of the modern service industry become a \"camp\" instead of the first pilot cities and industry, by 2015, all transportation and modern service industry, telecommunications have already completed the reform, since then, the real estate industry, finance and life service industry will soon become a value-added tax reform. First comprehensive reform area coverage of each city, reform the industry is also increasing, the purpose of \"camp to gain more prominent, from the point of enterprise, comprehensive reform make the VAT chain was perfected, is to eliminate double taxation, reduce tax cost, effectively and save money, can make its financial condition to achieve the most superior significance.Logistics enterprises in the reform of the impact is bigger, because of its diversity of business features, involved in transportation and logistics support services, these two industries are in the scope of the reform. In terms of logistics enterprise, the VAT will be the enterprise needs to face a new topic. Logistics enterprises should abandon the business tax first of all, to deepen understanding the camp to increase policy after the taxation reform, to strengthen the understanding of value added tax, deep learning related to logistics enterprise value-added tax theory knowledge, then the base to master as the basis, after the analysis of logistics enterprises for VAT withholding agents, to the impact of the enterprise itself, according to the root cause and degree of influence the enterprise ahead of time can be all kinds of measures, the last is the new tax system in the logistics enterprise implementation of tax planning in advance, should be before the operation of policy, the first step to make a beneficial to the enterprise tax planning, logistics enterprises in the tide of value-added tax reform can pass, this advance is necessary for logistics enterprises, tax planning for tax changes at the early stage of the logistics enterprise reform, tax planning is a tax-efficient path.This paper expounds the \ "battalion to increase\" the latest policy content, and is the policy of the importance of logistics enterprises to grow, and then expounds the concept of tax planning and logistics enterprise in for VAT withholding agents, tax planning for the necessity of logistics enterprises, and raised a more broad platform for the logistics enterprise growth; Based on the above theoretical basis, this paper analyzes the logistics enterprises in the process of the reform of tax system impact, a new tax system in the enterprise growth, the enterprise as the main tax will suffer. Choose identity have different value-added tax, this paper use the data for the specific identity is affected by the specific analysis, then aimed at the beginning of the reform of the logistics enterprise fords the tax business, different tax planning scheme was proposed, and the data analysis shows that for the enterprise to find the most advantageous way to reduce the financial burden of taxation, and finally suggests that logistics enterprises since the new tax system, logistics enterprises should pay attention to the problem at this stage, and actively solve the problem, can enjoy their application properly in the tax reform as soon as possible after harvest. |
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