Analysis On The Impact Of The Transformation From Business Tax To Value Added Tax On Private Express Industry

The rise of express industry in China is thanks to the Reform and Opening Up. With the development of E-commerce, express industry has developed the fastest and most potential service industry. The private express industry is an important component of express industry in China, which contributes to the employment and the economic development. However, there’s a big gap between foreign express companies and Chinese private express companies, especially in scale, strength and competition. The enterprise scale as well as the fiscal and taxation policies limits the high-end development of private express industry in China.The report of the18th Party Congress indicates that we should accelerate the strategic economic restructuring and realize the development of modern service industry. As the important part of fiscal and taxation system reform, the transformation from business tax to value added tax aims to perfect the chain of value added tax, accelerate the development of modern service industry and realize the goal of selective tax cuts. Therefore the private express industry is chosen as the research object in this paper. This paper analyzes the impacts of the transformation from business tax to value added tax on private express industry and the reasons. Besides that, this paper uses the financial data to analyze the tax burden and gives some policy suggestions. To be specific, the following research work is done:The whole thesis is divided into six parts. The first part is introduction, which briefly introduces the background and significance and reviews the international and domestic researches. The second part is the current status analysis of private express industry in China, which analyzes the history and characteristics of private express industry in China. There’s also a contrast with foreign express companies. The third part is the current status analysis of the transformation from business tax to value added tax on private express industry in China, which analyzes the effects of the transformation from business tax to value added tax on private express industry in China, including tax burden and management. The forth part gives a reason analysis of the impacts. The fifth part is case analysis, which takes a case of company X and uses three years’financial data to calculate the tax burden according to the value added tax policy. The sixth part puts forwards relevant policy suggestions.There’re two innovations of this paper. The first one is choosing private express industry as the study of object, which can not only see the effects of transformation from business tax to value added tax on private express industry, but give a reference for the transformation from business tax to value added tax on more industries. The second one is taking a private express company as a case and using financial data to calculate the change of tax burden, which is deeper and more practical.