| Taxation is an important way for the country to realize its functions,with political power,by law,to obtain revenue,its socio-economic adjustment,supervision and management of social and economic activities important form is involved in national income and social product distribution and redistribution an important guarantee appropriate,but increased the operating costs of enterprises accordingly.It is pilot programmed for Business tax with value-added tax(hereinafter referred to as "Camp changed by")in November,2011,and replaced completely after May 1st,2016.The pilot area is increased to construction industry,financial industry,real estate and service industry."Camp changed by" can resolve the problem for double taxation.Corporate tax burden can be effectively alleviated by tax planning,which the function for tax planning cannot be ignored in saving funds and reducing the financial risk.As the main business tax,the reasonable tax planning for VAT should be focused on by the enterprises,which it is important for the development of enterprises.At present,the "Camp changed by" of our country is still in the pilot phase,so there is great space for tax planning.In this paper,the real process and methods for the logistics business on the "Camp changed by" is analyzed and summarized,to finalize the proposed operation cases and countermeasures for reference.It is meaningful for logistics business’ s job in future.While it helping to revitalize the logistics industry,promote economic development. |