Tax Impact And Tax Planning Of Replacing Business Tax With VAT On Express Delivery Enterprises

Along with the Consumer's growing consumption scale and the changing patterns of consumption,the express industry has been developed rapidly in recent years,it has becomed an important part of economic growth.Great changes in corporate tax burden structure,upgraded industrial structure,and further standardized financial system has taken place after the state council included the express industry in the trial of VAT reform.After the trial of VAT reform,In view of the huge changement in tax scale,industrial structure,and financial institutions of the express industry,these changements has brought the huge challenge to for express delivery enterprises in China.Researches on the change of the industry's tax burden and tax planning has become a new topic.This article analyzes the impacts of VAT from business tax to value added tax on private express industry and the reasons.Besides that,this article uses the financial data to analyze the tax burden and gives some policy suggestions.This paper consists of six chapters.The first chapter introduces the background and significance of the research and summarizes relevant literature on VAT at home and abroad.The second chapter is basic theory,expound the basic principle of VAT and business tax,explain the theory and practice of tax planning;The third chapter is the influence on the express industy of the transformation from business tax to VAT in China,which analyzes the development,current status and characteristics,of the express industy in China.It introduces the steps of the new inovation and the impact on the express industry;The forth chapter calculate the tax burden of HBYT express company,explains the reason of the selection of subjects,and calculate the tax burden connecting with the actual financial data for the research object at various stages before and after the tax reform;In chapter 5,the tax planning of HBYT express company is analyzed,the income and cost structure of the company are analyzed,and the specific tax planning is given.The sixth give suggestions that how can express enterprises better adapt to the change of business tax to value-added tax.The innovation of this paper lies in: The first is to use the method of case analysis,combine the financial data of the express company,calculate the tax changes before and after the tax reform,and put forward opinions and suggestions on how the enterprises should conduct tax planning.Secondly,the enterprise is used as research object to show the influence on the whole express industy by the reform from the business tax to VAT,and it can be as a reference on other various industries.