Research On The Legal System Of Value Added Tax In China’s Logistics Industry

Logistics industry is an economic activity which covers the basic functions of transportation,transportation,storage,storage,packaging,loading and unloading,circulation processing and logistics information processing,and flows from the supply to the receiving place to meet the social needs.Logistics industry is a typical compound industry.The high-quality development of logistics industry can not only promote the rapid development of market economy,but also change the mode of national economic development,optimize the industrial structure and complete the supply side reform.Logistics industry has reached the climax of development in the rapid growth of market economy.Compared with developed countries,logistics industry in China started late,organizational structure scattered,and the development quality was not high,which was a gap with developed countries.It is necessary to improve the legal system and tax collection and management mode of value-added tax in logistics industry.Based on the theory research and data analysis,the paper takes the tax burden of logistics industry as the background,and takes the value-added tax research as the main content.Based on the basic theory of value-added tax in logistics industry,the paper first introduces the basic overview and development status of logistics industry.Secondly,the article combs the legal system of value-added tax in logistics industry,analyzes the current situation of value-added tax application in logistics industry in detail,and concludes that there is too much tax burden in the value-added tax of logistics industry through data analysis and theoretical explanation.Then,through the legal system of value-added tax and the practice of the system,the author studies the related reasons of the excessive tax in logistics industry by analyzing its essence and scientific analysis.In the design of value-added tax system,the tax rate is obviously increased,and the transportation industry and logistics auxiliary industry can not be accounted separately according to the characteristics of comprehensive development of logistics industry.The broken chain of input deduction of VAT leads to insufficient input deduction and lack of special tax preference for logistics industry.In practice,the value-added tax system of logistics industry has its inherent defects because of the limitation and lag of law;The lack of tax awareness of logistics practitioners leads to the low degree of tax enforcement and the high incidence of false value-added tax invoice crime;The backward tax collection and management system and means make the cost of tax collection and management increase and the efficiency of tax collection and management is low.Finally,the paper establishes value orientation in the future development of logistics industry,market environment and international competitiveness of logistics industry,and solves the problems in the legal system of value-added tax and practical operation through the combination of system level and technological innovation.In terms of system,we should design the VAT rate which is consistent with the logistics industry scientifically,improve the deduction system of value-added tax system of logistics industry,and increase special preferential policies of logistics industry.In practice,the network freight platform is introduced to optimize the tax collection and management mode by collecting the real data of logistics,capital flow and invoice flow through big data and intelligent data;The platform is used to connect the upstream and downstream business of logistics supply chain,and to open the VAT deduction chain to solve the problems of non-compliance of Finance and tax and insufficient input tax in the logistics industry in actual operation;The logistics industry can reduce cost and increase efficiency,and promote the high-quality development of intensive,systematic and network logistics enterprises.It is vital to revitalize the logistics industry,give full play to the role of logistics industry in the national economy and improve China’s competitiveness in the international field.