The Influence Of "Camp" On Logistics Enterprises And The Countermeasures

Mocern logistics transpprtation,which contant storage, loading and unloading, handling, packaging, circulation processing, distribution, information processing and other basic functions,according to actual needs to carry on the organic combination, forming a different transport and warehousing emerging composite industry. It as an important part of producer services, support the development of modern economy directly. In order to implement structural tax cuts for related industries, to speed up the transformation of production mode and economic structure, to promote the fusion of the third industries, approved by the state council, since January 1,2012, Shanghai is the first province to carry out the transportation industry and part of modern service industry "business tax to VAT " (here in after referred to as the "tax reform") pilot reform and gradually extended to across the country. After two years after the pilot, "tax reform" has obtained some effect on reduceing the overall tax burden of pilot industry, but in the overall tax burden falling behind, logistics industry has certain tax increase phenomenon. Survey report shows that after the"tax reform", the logistics industry nearly twice as much asa before, it has violated the the purpose of "tax reform".Based on the " business tax to VAT " pilot project as the background, analyzes the theoretical basis, summarised tax optimization theory which foreign experts and scholars has carried on the induction of the VAT, explain the institutional defects of bussiness tax and proved to the disadvantages of efficiency, theoretically analyzes the characteristics and advantages of the value-added tax, the domestic scholars on the research of the"bussiness to VAT’, respectively from the necessity of implementing schedule proposal, scope of implementation, the possible problems in the process of implementation, etc, has carried on the induction. Forthe pilot reform effect, the author was described from the perspective of national and shandong province, compared the country’s high growth and high cost of logistics industry, put forward the necessity of the tax reform; summarized tax problems on a trial basis, and put forward the plight of the logistics industry now. Then with the problems of A logistics enterprises increased in the process of "tax reform"to analysis specific case, through A logistics company financial data, detailed analysis the tax reform how to lead corporate tax increased and profit change, then use some financial index to proved the impact on the enterprise performance, such as the change of main business income, changes in the gross profit margin, changes in the accounts receivable turnover ratio, etc. Finally put forward concrete strategies to cope with the situation, respectively from the view of government and the enterprise, suggest the government set unified tax rate of the logistics industry, to make some adjustment on the basis of the current tax rate, strengthen the management of special VAT invoices, increase the deductible items, such as labor,travelling expenses, tolls, etc; Put forward to strengthen management the deductible items of the enterprise, increased purchases of fixed assets, the enterprise has to upgrade aging equipment and so on, and in view of the situation of tax rate is not unified,advise company to segment business management module to cope with the tax reform, prevent increase enterprise tax burden. At last look forward the tax reform will continue expandThis paper aims to the analysis of the pilot enterprises, improving suggestions for tax policy of logistics industry in our country, and for the logistics enterprise how to avoid tax reasonablely.