A Study On The Impact Of Business Tax On Value - Added Tax On Enterprise Management

With the constant development of market economy in our country, especially the third industry of booming development which drive integration and derivative between each industry, the defects of law on parallel pattern emerging, double taxationproblem increasingly prominent,seriously hindered the development of service industry and the upgrading of industrial structure.The reform of changing business tax to value-added tax was given a trial run. Up to now, the state council has put the transportation industry and logistics support services into this reform. But based on the reflection from the pilot logistics enterprises,the levy has been increased greatly.It seems that this time’s reform didn’t work as effective as it had been expected on the logistics industry. Based on this, the paper takes the representitive A logistics company in this reform as the main entry point, using the methods of literature reading, research, qualitative analysis, case analysis and so on to elaborate in detail the influence of changing business tax to value-added tax on the business model, financial management and taxation of A company, and analyzes the causes of the influence, which has a realistic significance to some extent.Directed at the problems of changing business tax to value-added tax in logistics industry, this paper also puts forward some useful suggestions and measures to cope with, which mainly includes two aspects: From the perspective of enterprises, theyneed to strengthen their financial management, harmonize internal control and external coordination and actively grasp the national policy guide to their advantage. Fromthe perspective of policy maker, by bringing goods transportation service into logistics support service, and by increasing input tax deductions and special supporting funds, it can help logistics enterprises to resolve and overcome the difficulties they willface in the process of tax reform. As long as logistics enterprises and policy makerswork together, will the change of business tax to valued-added tax become an important opportunity and thus inject the lasting power for the development of the logisticsindustry in our country.