VAT Planning Scheme Of A Logistics Enterprise Under The Background Of Replacing Sales Tax With VAT

From 2012,China began to try out the policy of replacing sales tax with value-added tax in some industries and regions.On May.1,2016,the policy was carried out nationwide,and value-added tax was levied in the whole industry.Sales tax withdraw from the tax payment stage in China,and logistics enterprises began to pay value-added tax comprehensively.And our country is now in the period of value-added tax reform,tax cuts and structural tax cuts put into effect.Since May 2018 in our country has the original execution to the VTA rate of 17%and 11%to 16%and 10%lower.On March 5,2019,chairman li in the lastest report clearly pointed out that in both houses,the manufacturing industry such as original 16%VAT rate fell to 13%,real estate industries such as transportation,construction,the current 10%to 9%.So the tax system in our country in the period of reform and the continual implementation of the new tax policy background,the logistics enterprises shoud update and improve the existing tax planning scheme;through the joint efforts of the enterprise financial personnel and relevant employees,help enterprises to reduce tax cost increase profits;improve enterprises to reduce tax cost increase profits,improve enterprise's market competitiveness,to maximize the enterprise value.This paper helps A logistics enterprise to design the tax plan ning scheme.Firstly,this paper summarizes the research about VAT planning,expounds the relevant theories of tax planning and the elements of value-added tax system,and provides methods of value-added tax planning.Then,it introduces the general situation,financial situation and tax-related situation of A logistics,and analyzes the main problems existing in tax planning of A logistics enterprise at the present stage,When designing the VAT tax planning scheme,it designs the transportation links and logistics auxiliary links of the main business scope of A logistics enterprise,designs the procurement links and links involving large amounts,and calculates the expected tax saving effect of each link.It is pointed out that the cost of tax planning may be greater than the benefits,frequent policy changes,the limitations of enterprise financial personnel themselves will affect the implementation of tax planning scheme.To provide guarantee measures for tax planning schemes such as introduction of excellent financial personnel,construction of tax planning information system and establishment of good relationship between tax enterprises.Finally,through the analysis of the paper to draw conclusions and prospects.This paper provides A logistics enterprise with tax planning scheme from the perspective of practice,and strives to help A logistics enterprise reduce the tax burden of the enterprise,help the enterprise realize profit maximization and value maximization,and make A logistics enterprise develop into A comprehensive service logistics enterprise in A sustainable and healthy way.