Analysis Of The Influence Of The Business Tax To Value-added Tax On China’s Logistics Industry

The main function of the battalion reform policy is to increase taxes and tax cuts,aiming at avoiding double taxation and reducing taxation risks and corporate costs,which will have a long-term significance for the survival and development of logistics enterprises.The logistics industry is a complex service industry(including warehousing,packaging,transportation,circulation,etc.),which not only promotes the development of other industries in the industrial chain,but also plays an important role in the development of the national economy of the entire national economy.However,in the actual operation of logistics enterprises,it is generally common to reflect that there are few conditions in the industry that meet the tax reduction standards,but there are too many places to compound the conditions for the increase.So,for logistics enterprises,the tax burden of enterprises is obvious.Increase and so on.The increase in tax burden has reduced the profit of the logistics industry,hindering the rapid development of the logistics industry supply chain.After the business tax reform VAT,some enterprises canceled the logistics and supplier transactions in the intermediate links,and provided VAT invoices to alleviate their tax burden.This method is bound to frustrate some small and medium-sized enterprises. Through macroscopic data description and model construction,and micro-data comparison,this paper analyzes the impact of China’s battalion reform on the logistics industry,first of all,the changes in China’s battalion reform and the changes brought about by the battalion reform.It summarizes the impacts and problems caused by the implementation of the enterprise,and supplements the foreign implementation methods similar to the reform of the tax reform and the views and attitudes of the researchers.Then it elaborates on the important basic theories related to the research,such as tax theory and taxation principles.And further systematically analyze the impact of the implementation of the reform of the camp on China’s overall logistics industry,from the policy aspect,the taxation of the industry to the impact on the taxation of individuals and enterprises,and a comprehensive discussion The discussion gave data support.In the fourth part,the author analyzes the double differential analysis of the performance of the selected pilot listed logistics enterprises under the influence of the reform policy,to explain the problems and benefits brought by the reform of the pilot enterprises.Finally,the author summarizes the problems in the practice of the current reform and reform in response to the previous analysis results,which increases the tax burden for one part of the logistics enterprises;2 the VAT collection and management method does not meet the operational characteristics of the logistics industry;3 the VAT tax items and tax rates are not Unification,and put forward the following countermeasures for the above problems: 1 The government appropriately provides enterprise transition period subsidies,increases the VAT input tax deduction project;2 strengthens the management of special VAT invoices;3 unifies the industry tax rate and appropriately reduces the VAT rate.