A Study On The Tax Planning Of Logistics Enterprises In The Background Of "Camp"

To replace the business tax with a value-added tax is an important tax system reform. It can improve the tax system, optimize tax structure in our country, fundamentally solve the problem of the double taxation, and reduce the tax burden of enterprises. It is very important for vigorously develop the tertiary industry especially the modern service industry, and also helpful for the promotion of industry structure.The complexity of logistics industry determines its status as a strong industry in the tertiary industry. This paper takes "to replace business tax with value-added tax (VAT)" as the research background. By studying the orientation of the tax policy about national industry development, using the related theory of tax planning, based on analyzing of the current tax system of China’s logistics industry and the problems, combining with the economic business of Z Port Logistics Company. The paper put forward a series of tax planning scheme design from aspects of financing, investment, production and accounting, reduce the tax burden of enterprises. And also to provide reference for the tax planning in the logistics companies.