Analysis And Countermeasures Of Tax Burden Of Network Freight Enterprises In T City

The traditional transportation industry has always had the characteristics of chaos,scattered,small and many,and after combining modern technologies such as cloud computing and big data,a new type of business format representing the future of the transportation industry has been produced,which is network freight.It can scientifically and effectively integrate social transportation resources,transfer freight from offline transportation to online network interaction,and greatly improve the efficiency of social logistics and transportation organization.With the launch of the "vehicle-free carrier" pilot in 2016,this new format has also been strongly encouraged and supported by the state,and the first year of "network freight" officially opened in 2020,and China’s logistics industry has officially entered a new era of "Internet +" smart logistics.However,the difficulties and stagnation shown by the operating conditions of many enterprises have formed a clear contrast with the rapid development of the industry,and the excessive tax burden has become a hot topic discussed by many enterprises in the industry.First of all,this paper reviews the relevant literature on network freight mode and network freight tax burden,and clarifies the research direction and research methods of this paper.Then,it clarifies the related concepts and theories,introduces the tax theory used in this paper,the classification of tax burden concepts,the related concepts of network freight and the tax policies involved.Secondly,taking 13 network freight companies in T city as the research object,from the analysis of their actual development data as the breakthrough point,it is found that their business situation is not optimistic in recent years,although the business income has steadily increased,but the operating profit has always been negative,using the traditional tax burden index to study the tax burden borne by such enterprises,it is found that there have been abnormal phenomena;According to the characteristics of the industry,the operating profit margin is included in the reference,and the differential profit correction method is introduced in the study.It is found that the network freight enterprises in T city have excess tax burden under the current profit level.On this basis,the reasons for the high tax burden are analyzed from two aspects of value-added tax and enterprise income tax,and it is considered that there are some causes such as less input deduction,invisible tax burden,no preferential tax rate and cost inversion;Finally,from the value-added tax,enterprise income tax,safeguard measures for enterprises to reduce their own tax burden related to the proposal.It is suggested that enterprises should improve their management through various channels and aspects to obtain more legal and compliant VAT deduction vouchers,increase investment in technology research and development,apply to become high-tech enterprises to enjoy more tax incentives,and put forward a series of safeguard measures to improve the platform construction.Under the condition of ensuring the affordability of enterprises and alleviating the excess tax burden of enterprises,the dynamic optimization of existing enterprise management and tax policies can help the industry move towards high-quality development,further encourage network freight enterprises to increase R & D investment,improve platform construction,and implement the construction of network freight platform by the state.