| Realize the transformation spanning development, enhance the comprehensivestrength and competitiveness, is to accelerate the development of the tertiary industry. Topromote the development of the third industry is one of the most important methodthrough tax adjustment, the macro forces acting on the price and supply of funds, so as topromote the development of the third industry better and faster, to realize the economicstructure optimization. Put forward for the third industry of our country business tax ofvalue-added tax reform plan, will be part of the business tax imposition object includedin the scope of VAT, referred to as " the business tax reform to levy VAT " instead. Thetax reform for the principle of "structural tax cuts", is following the cancellation ofagricultural tax, the unified income tax of domestic and foreign enterprises after anothermajor move.Logistics enterprises has an important position in the third industry, it is also asunrise industry, a collection of a variety of modern services, can provide customers withtransportation, freight forwarding, warehousing, distribution and other logistics servicesand foreign rent transportation equipment, storage facilities and equipment rental services.To increase the " the business tax reform to levy VAT ", is not only an opportunity for thedevelopment of logistics enterprises, is also the challenge:" the business tax reform tolevy VAT "to increase tax reform has a significant impact on the logistics enterprises, themain business of major changes in the tax matters, by original pay value-added tax,business tax to taxable items, tax rates, tax, accounting method, great changes have takenplace in the lead to income and operating profit change, can say the "battalion to add"impact on logistics enterprises in all industries is the most complex and profound.SG CO.,LED as the leader in logistics enterprises, and in Shanghai the first batch ofpilot areas of high research value, it is a good example, combining to add " the businesstax reform to levy VAT " pilot a year and a half, in August, in the promotion of thecountry’s big background, this article analyzes the "battalion to increase" on the impact ofthe company, to summarize the experience of the pilot areas, related businesses face inother areas to add " the business tax reform to levy VAT " has some referencesignificance. This paper mainly divided into five parts, the first part is introduction, in this articlethe research background, significance, research ideas and methods to do a simpleintroduction; The second part is through to the original business tax policy and the wayof comparing " the business tax reform to levy VAT " policy, more clear understanding "the business tax reform to levy VAT " policy, and introduces fords the tax situation of SGgroup, for the following discussion; The third part according to annual audit report of SGgroup fill in the data analysis of column " the business tax reform to levy VAT " to the SGgroup tax influence and impact on the group’s business; To increase in the fourth partreflect SG group " the business tax reform to levy VAT " difficulties in the process, mainhave difficulties to pay tax burden, summary, transitional support insufficient funds,accounting to strengthen four aspects; The fifth part is the face of such difficulties, SGgroup can take countermeasures, to change its business strategy, mainly for tax planning,application collect tax, the common good tax environment and strengthen the financialmanagement of the group of five. |
