The Influences Of Reform Of VAT Pilot Program On Logistics Industries In Shanghai

The shift from the production VAT to consumption VAT achieved in China in2009has beena great booster for the economic development and financial construction, tending the structural taxcut towards rationalization. On account of the great achievement of the VAT reform in2009, theMinistry of Finance and the State Administration of Taxation published a series of new policyprovisions including “Pilot Program for the Collection of VAT instead of Business Tax”,announcing that “Pilot Program for the Collection of VAT instead of Business Tax” be carried outin Shanghai transportation industry and some modern service industries from January1st,2012.The publication of these new policies is a step of further exploration of VAT system and itadvocates the replacement of VAT for business tax. This reform will eliminate the problem ofrepetition of tax collection, enabling us to leap a step forward concerning structural tax cut. Thereform of VAT pilot program starts from service industries like logistics in Shanghai and spread tothe whole country after absorbing enough experiences. This paper takes the background of “PilotProgram for the Collection of VAT instead of Business Tax” and analyzed the influences of thispolicy on logistics industry in Shanghai as well as enlightment for the whole country with regard toa new round of tax reform to be carried out nationwide. Encircling the influences of reform ofVAT pilot program on Shanghai logistics industry, the paper listed5chapters for discussion.The first chapter puts forward background and significance of choosing this topic, relevantanalysis of VAT, problem in research and research method.The second chapter is about affect mechanism of VAT on logistics industry.The third industry analyzed the current situation of VAT and Shanghai logistics industry.The forth chapter selected12listed logistics companies and made a comparison analysis basedon the same annul statistics. To start, the paper introduced the selection of samples, analyzeddescriptively using these samples and did taxable calculation based on business tax plan andcurrent VAT plan respectively. Then the paper analyzed the result.The fifth chapter draws the conclusion of the influences of VAT pilot program reform andoffers corresponding suggestions.