Effect Of Business-to-VAT Transformation Analysis On Different Scale Logistics Enterprises

Since the tax system reform in our country in 1994, the value added tax and business tax has been used in parallel. In the recent years, the economic development rapidly, this tax system doesn’t adapt to the development of economy. In order to cancel the double taxation and achieve tax equity, our country starts the work of converting Business Tax to VAT on January 1,2012. Logistics is the basic industry, so our country bring it in the pilot range first. Logistics has been divided into two parts:transportation industry and logistics support industry, and apply the different tax rate respectively. So logistics is the industry which is affected by the tax reform seriously. However, for the vast majority of logistics enterprises, there are many problems such as tax increase or difficult to distinguish each link of logistics. These issues occurred are far from the expected aim of the reform performed and hinder the development of logistics industry heavily.This dissertation base on the characteristics of the logistics industry, analyzes the influence of tax reform on the logistics industry from policy, technical and operational levels. This dissertation first introduced the related study of business-to-VAT transformation of logistics industry and the research contents and methods; then introduced the related concept and policy of the tax reform, and analyzes the overall situation of logistics industry before and after tax reform. This dissertation analyzes the tax reform in the logistics industry by the means of two specific cases study, and find the reason and issues, then proposes appropriate program to promote the process of tax reform and reliably reduce the tax burden of logistics enterprises.In the light of the characteristics of the logistics industry, this dissertation from the perspective of both small-scale taxpayer and general taxpayer, analyze the influence of the tax reform from the microscopic view, and put forward relevant countermeasures from the angles of enterprise and government, which makes the study more comprehensive. Through the study, this dissertation found that:the tax reform effect on logistics industry is a gradual process. The tax burden of the logistics enterprises may increase at this stage, but in the long run, as the transformation and upgrading of the logistics enterprises and the deepening of the tax reform, we can finally realize the structural tax reduction. On the other hand, the relevant department should face the lack of the tax reform policy, and take measures to improve the policy actively, in order to make the tax reform and logistics industry organic to unity and promote the sustained and healthy development of the logistics industry.