The Logistics Industry In Tax Analysis Based On The Replace The Business Tax With A Value-added Tax

Replacing business tax with value-added tax (VAT) is an essential part of the taxreform released during the12thFive Year Plan. The main goal of this reform is to widen theincidence of taxation of VAT. It incorporates the transportation industry and some modernservice industry to pay VAT instead of business tax. We can also expect this move to spurindustry development, equipment upgrade, and industrial optimization so as to achieve thestrategic goal of the transformation of economic development mode.As a comprehensive industry, logistics takes a crucial role in this reform, for thetransportation industry is related to the logistics. Acclaimed as “the source of the thirdprofit” by modern economists, logistics boasts an important role in industrial competition.As a result, to speed up the growth of logistics also matters to the national economy. With alate start, we still have a long way to go to catch up with those countries with advancedlogistics. Given the above reasons, we introduced the VAT reform among logistics.This article includes six parts. The first part describes the research background andsignificance, literature review, research methods and research and innovation and theinsufficient. The second part is the development of logistics and some related theories. Itmainly introduces the status quo of logistics in China to illustrate the important strategicposition of logistics in our economy. The third part is the introduction of the VAT reformpolicies. First, to describes the background of this reform, spread out a series of policiesconcerning the reform and then explain the reason for this move and at last. The forth partis focusing on the impacts of the VAT reform on logistics and the change of taxationsituation among this industry. Firstly, give an insight to the significance of this reform, whyincorporate logistics into this reform. Then, focus on the taxation changes in this industryby illustration which corporates are beneficiaries and which are suffered from this change.At last, suggestions to increase the tax burden on the analysis of logistics enterprises on thebasis of reason,then summarize the article.