Under The Background Of"Substitute The Vat For Business Tax" Tax Planning On A Listed Company

In order to further solve the problem of double taxation in goods and services tax system, perfect the tax system and promote the development of modern service industry, the state council decided to carry out change the business tax with value-added tax from January1st2012, in Shanghai transportation industry and part of modern service industry. The goal of the structural tax cut policy is that can optimize tax structure and reduce the part of industry tax burden, promote the transformation of economic development patterns and the adjustment of economic structure. The logistics industry is an important part of our national economy, circulation associated with production. Logistics business tax has been imposed, but business tax restricts the development of logistics industry because of problems such as double taxation, and the input tax without deduction. So the change brings significance for the logistics industry, and it has played a positive role in promoting consumption.Yet in China federation of logistics and purchasing released in March2012in a pilot enterprises of the research report, the subject of investigation widely said the actual tax burden of enterprise has greatly increased instead of decrease, many of these questions is unexpected before policy implementation. This article is aimed at analysing the effects of tax policy for logistics enterprises, and putting forward some suggestions for tax planning.This article is divided into six parts, the first part is introduction, mainly to introduce research background, significance, viewpoint of some expert and learned man, train of thought and some problem in this paper. The second part is the theoretical basis, the basic concept, significance and methods of tax planning, this paper do theory foreshadowing for the following planning case design. The third part, the study of the impact of national policies and regulations on logistics enterprises. Mainly through the camp to increase policy analysis of the impact of the logistics enterprises, other tax policy has also had a certain influence to the logistics enterprise. The fourth part, mainly in the light of the basic situation of A company and the present status of the enterprise tax burden, find that enterprise tax burden is heavy. The firm has to think of problem of reducing the tax burden. The fifth part, according to the specific condition of A company for the design of the planning scheme, the firm reduces taxes to maximize the enterprise value according to tax planning. The sixth part, the research on tax planning tax revenues of enterprise is faced with a certain fords the tax risk at the same time, Suggestions are put forward to reduce the tax risk of the enterprise according to the tax risk.