Research On The Influence Of "BT To VAT" On The Tax Burden And Performance Of Logistics Enterprises

In recent years,along with the deepening of reform and opening up,great changes have taken place in our country’s economy development,the original of the fiscal and taxation systems can’t adapt to the development of modern economy more and more under the new situation,in order to speed up to promote the optimization of industrial structure adjustment,to further reduce the taxes of enterprise cost,fully stimulate enterprise management the vitality and creativity,accelerating the pace of fiscal and taxation system reform in our country.since 2012,transportation industry and part of modern service industry to carry out the pilot of "business tax replaced by value added tax",so far as the full implementation of the "BT to VAT" plan has brought significant impact on the survival and development of logistics enterprises.From the tax burden and the enterprise benefit of the logistics enterprise,this paper analyzes the influence of the "BT to VAT" to the logistics enterprise,and puts forward some corresponding countermeasures and suggestions,in order to reduce the cost of the logistics enterprises and improve the profitability of the enterprises,so as to improve the core competitiveness of the enterprises and create the modernized level of logistics industry.The researcher applies double difference,based on the micro data of YC city logistics enterprises,this paper empirically compares the influence of "BT to VAT" to the tax burden,profit and sales income of the enterprise.The empirical results show that the "BT to VAT" has reduced the tax burden of the logistics enterprises,and has a significant positive impact on the sales revenue and profits of the logistics enterprises.At the same time,logistics enterprises use the favorable opportunity of "BT to VAT" to achieve the expansion of enterprise scale and sales revenue.On this basis,we put forward the strategy for enterprises to cope with the policy of "BT to VAT",and point out the policy recommendations for further improving policy of "BT to VAT".